CLA-2-19:OT:RR:NC:N2:228
Ms. Jill Seale
Food Match, Inc.
575 Fifth Avenue
New York, NY 10018
RE: The tariff classification of a baked product from Greece
Dear Ms. Seale:
In your letters dated December 9, 2008 and January 14, 2009 you requested a tariff classification ruling.
Samples and a production flow chart were provided with your first letter; additional information was submitted with your January correspondence. The samples were examined and disposed of. The product is described as a snack item, presented in the form of dry, brittle, oval-shaped pieces of bread measuring approximately 1-1/2 inches long, one inch wide, and 3/8-inch thick. The outer surface of each piece is golden brown in color, and the interior pale yellow. The product is said to be composed of wheat flour, olive oil, corn flour, yeast, salt and pepper, and prepared by mixing the materials, forming a dough, kneading, allowing the dough to rise, slicing, and baking the sliced dough pieces for 120 to 160 minutes at 140 degrees Celsius. The baked pieces are then cooled and packaged for retail sale.
The applicable subheading for this product will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 HTSUS:
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, this bread product from Greece, classified under subheading 1905.40.0000, HTSUS, is subject to a 100 percent ad valorem rate of duty.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 www.fda.gov/oc/bioterrorism/bioact.html.
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