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NY L87790

October 27, 2005

CLA-2-16:RR:NC:2:228 L87790


TARIFF NO.: 1602.90.9080, 1905.90.1041

Mr. Edward C. Beshara
US America Connect, Inc.
1850 Lee Road
Suite 300
Winter Park, FL 32789

RE: The tariff classification of food preparations from Australia.

Dear Mr. Beshara:

In your letter dated August 10, 2005 and an undated letter, received September 26, 2005, you requested a tariff classification ruling.

Pictorial literature and lists of ingredients were submitted with your first letter. Ingredients breakdowns were submitted with your second letter. The Four ’N Twenty King Size Sausage Roll is a tube-shaped product described as a light flaky pastry rolled around a seasoned filling. It is composed of 29.2 percent wheat flour, 23.8 percent water, 17.5 percent mutton, 13 percent margarine, 7.4 percent breadcrumbs, 2 percent seasoning, 0.8 percent onion, and 6.3 percent other ingredients. The Four ’N Twenty Aussie Pastie, are semicircular and rectangular-shaped products, and described as meat and vegetables (carrot, onion, peas, corn, and beans) wrapped and sealed in a golden flaky pastry. It consists of 32.9 percent water, 20.6 percent wheat flour, 16.2 percent potato, 10 percent margarine, 5.8 percent carrot, 3.5 percent peas, 2.9 percent corn, 2.6 percent seasoning, 1.9 percent onion, 1.4 percent beef, 1.4 percent mutton, and 0.8 percent other ingredients. The Four ’N Twenty King Size Meat Pie is described as beef and vegetables encased in flaky pasty. It consists of 27.3 percent water, 25.8 percent wheat flour, 15.5 percent beef, 12.4 percent mutton, 8.8 percent margarine, 3.1 percent thickener, 1.1 percent carrot, 0.3 percent onion flakes, and 5.7 percent other ingredients. The products are imported for retail sale, frozen, fully cooked, ready to be heated and served.

The applicable subheading for the Four ’N Twenty King Size Meat Pie will be 1602.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat, meat offal or bloodother, including preparations of blood of any animalotherother. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Four ’N Twenty King Size Sausage Roll and Four ’N Twenty Aussie Pastie will be 1905.90.1041, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoaotherbread, pastries cakes, biscuits, and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectioneryfrozen pastries, cakes and similar sweet baked products. The rate of duty will be free.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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.


Robert B. Swierupski

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