CLA-2-19:RR:NC:2:228 J88704

Mr. Dean Rovinelli
D & M Imports
7620 Capri Drive
Canton, MI 48187

RE: The tariff classification of a flatbread from Italy

Dear Mr. Rovinelli:

In your letter dated August 20, 2003 you requested a tariff classification ruling.

Descriptive literature accompanied your letter. Piadina, “Italian Flatbread,” are flat, fully baked disks measuring 25 centimeters in diameter, packed in plastic bags containing 5 pieces, weighing 550 grams, net weight. The flatbreads are said to be composed of flour, water, vegetable oil, salt, and leavening agents.

The applicable subheading for the flatbreads 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division