CLA-2-19:OT:RR:NC:2:228
Ms. Francine Caissie
Sales Manager
(P. Trading) – Polnizky HandelsGmbH
Hauptstrasse 224
A-2392 Sulz
Austria / Europe
RE: The tariff classification of frozen, part-baked, or pre-baked bakery products from Austria, Germany and Italy
Dear Ms. Caissie:
In your letter dated October 12, 2011 you requested a tariff classification ruling.
You provided two product assortment picture brochures along with the product specification sheets covering the following four products.
Product #0885 is a slice of frozen, pre-baked apple strudel (pre-sliced) containing apples, wheat flour, water, vegetable margarine (vegetable oils and fats, water, mono- and diglycerides of fatty acids, citric acid and flavour), breadcrumbs (wheat flour, water, sugar, cinnamon, salt and yeast), sugar, sultanas, salt, cinnamon, skimmed milk powder, flavour, citric acid and pectin, net weight 160 gr. (5.64 oz.), packaged 36 pieces per box.
Product #3532 is a frozen, part-baked curry roll containing wheat flour, water, potato flakes, wheat semolina, yeast, whole milk powder, iodated sea salt, sesame, maize germs, maize flour, spices, wheat protein, sugar, barley malt flour, dextrose, mono- and diglycerides of fatty acids, wheat malt flour, pre-gelatinized flours (wheat and maize), sour whey powder, soya lecithin, guar gum, soya flour and vegetable fat hardened; may contain traces of nuts; net weight 100 gr. (3.53 oz.), packaged 32 pieces per box.
Product #3665 is frozen, pre-baked pumpkin seed bread containing wheat flour, sourdough (rye flour, water and ferment), water, rye flour, pumpkin seeds, salt, yeast and bread spices; may contain traces of soya milk and sesame; net weight 530 gr. (1.17 lb.), packaged 20 pieces per box.
Product #3659 is a frozen, pre-baked Swiss white loaf containing wheat flour, water, sourdough (rye flour, water and ferment), rye flour, salt and yeast; may contain traces of soya, milk and sesame; net weight 530 gr. (1.17 lb.), packaged 16 pieces per box.
The applicable subheading for the apple strudel will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa . . . other . . . bread, pastry, cakes, biscuits and similar baked products . . . frozen . . . pastries, cakes and similar sweet baked products. . . . The rate of duty will be free.
The applicable subheading for the curry roll, pumpkin seed bread and Swiss white loaf will be 1905.90.1049, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa . . . other. . . bread, pastry, cakes, biscuits and similar baked products . . . frozen. . . other. The rate of duty will be free.
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 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 website www.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,
Robert B. Swierupski
Director
National Commodity Specialist Division