CLA-2-19:OT:RR:NC:N2:228
Ms. Cornelia Roschmann
Wewalka GmbH Nfg. KG
Anton Gsellmann-Straße 4
Sollenau, 2601
Austria
RE: The tariff classification of a pizza kit from Austria
Dear Ms. Roschmann:
In your letter dated January 9, 2014, you requested a tariff classification.
A data sheet, image of the product, and cost breakdown were submitted with your letter. The pizza kit is said to be a ready-to-use product containing a sealed pouch of chilled pizza dough (400 grams) and a glass of red tomato sauce (200 grams), packed in a retail rectangular box, holding 600 grams. The chilled pizza dough appears to be a roll of unbaked dough, composed of wheat flour, water, wheat gluten, wheat starch, palm oil, leavening (disodium diphosphate, sodium bicarbonate), salt, olive oil, mono and diglycerides, DATEM, lactose, nonfat dry milk (two percent or less), guar gum, canola lecithin, citric acid, calcium phosphate, sorbic acid, ascorbic acid (dough conditioner), and yeast. The kit will be classified as a set, whose essential character is imparted by the chilled pizza dough.
The applicable subheading for the pizza kit will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included … mixes and doughs for the preparation of bakers’ wares of heading 1905 … other … other … other. The rate of duty will be 8.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 301-575-0156, or at the Web site ww.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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division