HQ 951723: Classification of Frozen Doughs

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 951723

                       September 30, 1992

CLA-2  CO:R:C:F  951723  JGH

CATEGORY:  Classification

TARIFF NO.:  1901.20.0016; 1901.20.0031; 1901.20.0095
             1901.90.4050; 1901.90.8040; 1901.90/9095

Mr. William J. Bugyra
Handel Trade Inc.
76 St. Claire Ave. West Ste 101
Toronto, Ontario, Canada M4V 1N2

RE: Classification of Frozen Doughs

Dear Mr. Bugyra:

     Your letter of April 20, 1992, in behalf of Der Brotkorb,
Inc., described as a Canadian producer of baked goods, concerns
the tariff classification of frozen dough products under the
Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The products are described as specialty breads and buns
which would be exported to the United States in the form of
frozen doughs.  It is stated that the frozen doughs would include
such products as three grain, seven grain and sour dough breads,
with varying combinations of ingredients, (such as, milk, eggs,
margarine, yeast, buttermilk, lard, sugar, yeast, wheat, rye
flour, oat flakes, soya bran, etc.).

ISSUE:

     Classification of frozen doughs for breads and buns.

LAW AND ANALYSIS:

     A definite classification can not be given for these
products without the complete composition of the various doughs
being provided.  However, the Explanatory Notes to the HTS state
that heading 1901 does cover ready-mixed doughs consisting
essentially of cereal flour with sugar, fat, eggs, or fruit
(including those put up in moulds).  In the absence of complete
information on the composition of specific products only a
probable classification may be given.
                              - 2 -

     Subheading 1901.20 applies to Mixes and doughs for the
preparation of bakers' wares of heading 1905 (Bread, Cakes and
Pastries).  The duty on products of Canada for 1992 is 6 percent
ad valorem.  The probable classification and quota status of the
various doughs would be as follows:

          1) If the doughs are in the form of sheets
             or blocks of dough (i.e., not preformed),
             and if the total butterfat content in the
             dough is over 5.5 percent, they probably
             would be classifable in subheading 1901.20.0031,
             HTSUS, and subject to the quota in subheading
             9904.10.81.  

          2) If the doughs are preformed,not filled, contain
             low fat (i.e., 5.5 percent or less butterfat),
             dried milk, whey, or butter milk and contain
             over 16 percent milk solids, classification
             would probably be in subheading 1901.20.0016,
             HTSUS, and subject to the quota in 9904.10.75,
             HTSUS.

          3) If not filled, preformed or if not formed, and
             do not contain over 5.5 percent butterfat, and
             do not contain low fat milk, whey or buttermilk
             or over 16 percent milk solids, the probable
             classification of the doughs is in subheading
             1901.20.0095, HTSUS.
     
          4) If filled, the doughs are considered something
             more than preparations, and if they contain over
             5.5 percent butterfat, the probable classification
             would be 1901.90.4050, HTSUS, dutiable at 9.6       
             percent ad valorem.

          5) If filled, and do not contain over 5.5 percent
             butterfat, but contain low fat milk, whey, or
             buttermilk, and over 16 percent milk solids, the
             probable classification would be as food prepara-
             tions in subheading 1901.90.8040, HTSUS, dutiable
             at 6 percent ad valorem, and subject to the quota
             in subheading 9904.10.75, HTSUS. - 3 - 

          6) If the products are filled, but do not contain
             over 5.5 percent butterfat, do not contain low fat
             milk, whey, or buttermilk, or, if containing low
             fat milk, whey or buttermilk, and do not contain
             over 16 percent milk solids, classification would
             probably be in subheading 1901.90.9095, HTSUS, as
             a food preparation, with a rate of duty of 6 percent
             ad valorem.

     Quota provisions enclosed.

                              Sincerely,


                                   

                              John Durant, Director
                              Commercial Rulings Division