CLA-2-19:OT:RR:NC:N2:228
Mr. Harry Yang
Pegasus Shipping Inc.
535 N. Brand Blvd, Suite 400
Glendale, CA 91203
RE: The tariff classification of frozen cooked bread from China
Dear Mr. Yang:
In your letter dated February 19, 2015, you requested a tariff classification on behalf of New Health LLC, OH.
Ingredients lists and images of the products were submitted with your letter. The manufacturing process charts were provided via email on February 27 and March 4, 2015. “Green Onion Pancakes” (Item # 05612), “Leek Filling Pancakes” (Item # 05712), “Red Bean Paste Pancakes” (Item # 05732), “Sesame Pancakes (Salty)” (Item # 05632), “Sesame Pancakes (Sweet)” (Item #05642), and “Yam Paste Filling Pancakes” (Item # 05742) are frozen, cooked, round bread, depending on variety, with or without a filling, packed in plastic bags for retail sale. They are basically produced in the same way by first mixing wheat flour, water, salt, yeast, sugar (if any), and sorbic acid into a dough, allowing fermentation, cutting into smaller doughs, allowing fermentation, forming the doughs into round shape, allowing fermentation, pan frying at 200 Celsius for 15 minutes, steaming at 100 Celsius for seven minutes, cooling, freezing at -40 Celsius, packing, and storing at -18 Celsius. The “Leek Filling Pancakes”, “Red Bean Paste Pancakes,” and “Yam Paste Filling Pancakes” also include a filling step, in which the fillings are wrapped into smaller doughs. For the “Green Onion Pancakes,” “Sesame Pancakes (Salty),” and “Sesame Pancakes (Sweet),” the extra production steps involve adding palm oil to smaller doughs and wrapping the doughs to create layers before forming into a round shape. After the forming process, the sesame pancakes are topped with sesame seeds.
The applicable subheading for the six products will be 1905.90.1049, 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 ... 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 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 ww.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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division