CLA-2-19:RR:NC:2:228 E88006

Mr. David Dunbar
Katten Muchin & Zavis
525 West Monroe Street
Chicago, IL 60661-3693

RE: The tariff classification of bread crumbs from Germany

Dear Mr. Dunbar:

In your letter dated September 23, 1999, on behalf of Kerry Inc., Beloit, WI, you requested a tariff classification ruling.

The product, described as bread crumbs, is made from wheat flour, dextrose, yeast, partially hydrogenated vegetable oil, and salt. The product is made by combining the ingredients into a dough, baking, cooling, milling into crumb form, drying, cooling, and packing.

The applicable subheading for the bread crumbs will be 1905.90.1070, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry cakes, biscuits and similar baked products…other…bread. The rate of duty will be free.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division