CLA-2-19:OT:RR:NC:N2:228

Ms. Lea Ford
John S Connor Inc.
799 Cromwell Park Drive
Glen Burnie, MD 21060

RE: The tariff classification of baked breads from Italy

Dear Ms. Ford:

In your letter dated July 19, 2013, you requested a tariff classification on behalf of Lipari Foods Inc., Warren, Michigan.

Product information and a manufacturing flow chart were submitted with your letter. Additional information was provided via an email transmission dated July 30, 2013. Five baked bread products were identified in your letter. Ingredients common to all are wheat flour, sugar, rapeseed oil, egg, wheat gluten, yeast, skim milk powder, salt, emulsifiers, flavors, milk proteins, deactivated yeast, antioxidant, and color. “8 Chocolate Chip Brioche Rolls” are eight oval-shaped rolls spotted with chocolate chips packed in a plastic bag for retail sale, sealed with a metal clip, weighing 280 grams. The product also contains crème fraiche, thickener, wheat starch, and acidity regulator. “6 Mini Chinois Brioche Rolls” and “6 Chocolate Chips Mini Chinois Brioche Rolls” are spiral rolls. Both contain vanilla flavored filling, preservative, and concentrated butter, individually wrapped in a clear film, packed in a clear plastic bag, sealed with a metal clip, weighing 300 grams each. The latter also contains chocolate chips. “Tear & Share Brioche” and “Tear & Share Chocolate Chip Brioche” are round breads with spiral shapes on top baked in an aluminum tray, wrapped in a plastic film, sealed with a metal clip. Both contain vanilla flavored filling, icing, egg whites, preservative, and acidity regulator. The “Tear & Share Chocolate Chip Brioche” also contains chocolate chips.

The applicable subheading for the five products will be 1905.90.1070, 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, and puddings, whether or not containing chocolate … other … bread. 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 the 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 Web site 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,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division