F83410 F8 Ruling Active

The tariff classification of a pizza kit from Italy.

Issued March 30, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.90.1090

Headings: 1905

Product description

The product is a pizza kit put up for retail sale in a package containing 537 grams, net weight. The kit consists of two pre-baked pizza bases approximately 8-1/2 inches in diameter, one 200-gram pouch of tomato puree, two 18-ml pouches of olive oil, one pouch of dried oregano, and two 10-inch diameter aluminum baking trays. The kit provides the ingredients to make two pizzas. Toppings such as cheese, olives, meat, etc., are added at the user’s option.

CBP rationale

The applicable subheading for the pizza kit will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…other…other.

Full text

NY F83410 March 30, 2000 CLA-2-19:RR:NC:2:228 F83410 CATEGORY: Classification TARIFF NO.: 1905.90.1090 Mr. Negusie Teklu Parmalat 520 Main Avenue Wallington, NJ 07057 RE: The tariff classification of a pizza kit from Italy. Dear Mr. Teklu: In your letter dated February 8, 2000 you requested a tariff classification ruling. The sample submitted with your letter was examined and disposed of. The product is a pizza kit put up for retail sale in a package containing 537 grams, net weight. The kit consists of two pre-baked pizza bases approximately 8-1/2 inches in diameter, one 200-gram pouch of tomato puree, two 18-ml pouches of olive oil, one pouch of dried oregano, and two 10-inch diameter aluminum baking trays. The kit provides the ingredients to make two pizzas. Toppings such as cheese, olives, meat, etc., are added at the user’s option. The applicable subheading for the pizza kit will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…other…other. The rate of duty will be free. 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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