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NY H86138




December 26, 2001

CLA-2-19:RR:NC:2:228 H86138

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.8000; 1901.90.9095; 1905.90.1049

Mr. Rahat Reza Chowdhury
Rae Trading
529 Ridings Place #212
Arlington, TX 76011

RE: The tariff classification of frozen food products from Malaysia and Indonesia

Dear Mr. Chowdhury:

In your letter dated December 10, 2001 you requested a tariff classification ruling.

Samples of the packaging material accompanied your letter. Roti Paratha is a round, flat, uncooked dough sheet composed of wheat flour, vegetable oil, margarine, water, and salt, frozen and put up for retail sale, five sheets in a plastic bag, weighing 14 ounces, net weight. The consumer will cook the Roti Paratha on a pan or griddle until brown, and serve them as a bread.

Oriental Red Bean Pancakes consist of two round, uncooked dough sheets sandwiching a bean filling. The stated ingredients are wheat flour, margarine, sugar, salt, vegetable oil, wheat starch, red beans, and water. The product is frozen and packed for retail sale, two pancakes in a package, weighing 250 grams, net weight. The Red Bean Pancakes are cooked in a pan or griddle and served as a dessert. Samosa Pad and Spring Roll Pastry are flat, uncooked dough sheets composed of wheat flour, water, and salt. The sheets are frozen and packed for retail sale in plastic bags containing from 30 to 60 sheets, and weighing from 250 to 500 grams, net weight, depending on their size and shape. After thawing, the consumer will add a filling, fold or roll the sheet to the desired shape, and bake.

All Purpose Flat Bread, Tandoori Naan, Roghani Naan, and Sher-e-Punjab Naan are round or oval-shaped flat breads, fully cooked, frozen, and packed for retail sale in plastic bags containing five pieces, weighing 425 grams, net weight. All contain wheat flour, water, vegetable fat, sugar, yeast, dough conditioner, salt, and baking powder. Other ingredients, depending on variety, are sesame seeds, yogurt, and dextrose.

The applicable subheading for the Roti Paratha will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extractmixes and doughs for the preparation of bakers’ wares of heading 1905otherother. The duty rate will be 8.5 percent ad valorem. The rate of duty will be unchanged in 2002.

The applicable subheading for the Samosa Pad, Spring Roll Pastry sheets and Red Beans Pancake will be 1901.90.9095, HTS, which provides for food preparations of flour, meal, starch or malt extractotherotherother. The duty rate will be 6.4 percent ad valorem. The rate of duty will be unchanged in 2002.

The applicable subheading for the All Purpose Flat Bread, Tandoori Naan, Roghani Naan, and Sher-e-Punjab Naan will be 1905.90.1049, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ waresotherbreadfrozenother. The rate of duty will be free.

Articles classifiable under subheadings 1901.20.8000 and 1901.90.9095, HTS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

Your inquiry does not provide enough information for us to give a classification ruling on the onion paratha, potato paratha, potato cheese balls, and the instant coffee. Your request for a classification ruling should include a complete ingredients breakdown, by weight, for all items. In addition, clarify how the onion and potato paratha are produced. You have described these dough sheets as being “stuffed.” Is the onion or potato placed between layers of dough, or is the vegetable component incorporated into the dough structure? Regarding the potato cheese balls, provide complete ingredients breakdowns for each variety. It is noted that the copy of the package for the “Pino Cheese Ball” does not show cheese to be an ingredient.

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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