CLA-2-19:RR:NC:2:228 K80288
Ms. Kelly O’Neill
All-Ways Forwarding Int’l Inc.
701 Newark Avenue
Suite 300
Elizabeth, NJ 07208
RE: The tariff classification of mini-toast from France.
Dear Ms. O’Neill:
In your letter dated November 3, 2003, on behalf of Crystal Food Import Corp., you requested a tariff classification ruling.
Samples and a manufacturers flow chart was submitted with your letter. L’arc de Triomphe brand mini-toast contains small pieces of toast measuring approximately 1-1/2 inches square. The product which has been baked, sliced, and toasted, is made from wheat flour, yeast, vegetable fat, sugar, gluten, salt, malted wheat flour, and ascorbic acid. Each clear plastic wrapped package contains 36 pieces of toast and weighs 77 grams, net weight.
The applicable subheading for the mini-toast will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares.…rusks, toasted bread and similar toasted products. The rate of duty will be free. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:
Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:
9903.02.35 Rusks, toasted bread and similar toasted products (provided for in subheading 1905.40).
Under this provision, the toasted bread product from France classified under subheading 1905.40.0000, HTS, is subject to a 100 percent ad valorem rate of duty.
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