CLA-2-19:OT:RR:NC:N2:228
Yunming Gu
Wismettac Asian Foods, Inc.
13409 Orden Dr Santa Fe Springs, CA 90670
RE: The tariff classification of a bakery product from Japan
Dear Mr. Gu:
In your letter dated June 2, 2023, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry.
The subject merchandise, “Swiss Roll Cake Old Fashion,” is described as a baked, ready to eat product, having the appearance of a rolled sponge cake with a cream filling. The product is imported frozen, in 200-gram (7.05 ounce) packages and sold primarily to the food service industry. The Swiss Roll is made from mixed flour (wheat flour, sugar cane), liquid whole egg, fat spread, liquid egg white, water, sugar (granulated sugar, maltitol), processed oils and fats, shortening, starch syrup, reduced starch syrup, baking powder, salt and fragrance (butter oil).
The Swiss Roll Cake is said to be prepared by putting dough into mixer, mixing at medium high speed for approximately 4 minutes, baking for approximately 11 minutes, cooling, cutting, cream mixing, cream filling, cooling, rolling and cutting, individual packing, freezing and boxing.
The applicable subheading for the product, “Swiss Roll Cake Old Fashion,” 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…whether or not containing chocolate, fruit, nuts or confectionery…frozen…pastries, cakes, and similar sweet baked products. The general 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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division