G82367 G8 Ruling Active

The tariff classification of Pita Toast from Brazil

Issued September 29, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.40.0000

Headings: 1905

Product description

An ingredients breakdown and description of the manufacturing process accompanied your letter. You describe the products as “crackers” called Pita Toast – Traditional and Pita Toast – Integral, packaged for retail sale in plastic bags inside cardboard boxes, containing 125 grams, net weight. Both are composed of wheat flour, water, sugar, salt, a fermenting agent, and calcium propionate; Pita Toast – Integral also contains bran flour. They are prepared in a three-stage process. First, all ingredients are mixed together to form a dough, which is divided into portions and moved to fermentation chambers. Next, the dough is baked in a high-speed oven, and conveyed to a cooling tunnel. Finally, the baked product is cut into six-sided or round cracker shapes, placed on special trays, and put into toasting ovens.

CBP rationale

The applicable subheading for the Pita Toast – Traditional and Pita Toast – Integral will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…rusks, toasted bread and similar toasted products.

Full text

NY G82367 September 29, 2000 CLA-2-19:RR:NC:2:228 G82367 CATEGORY: Classification TARIFF NO.: 1905.40.0000 Ms. Patricia Lourenco JKL International Enterprise, Inc. 10840 SW 67 Avenue Miami, FL 33156 RE: The tariff classification of Pita Toast from Brazil Dear Ms. Lourenco: In your letter dated August 15, 2000, received by this office on September 20, 2000, you requested a tariff classification ruling. An ingredients breakdown and description of the manufacturing process accompanied your letter. You describe the products as “crackers” called Pita Toast – Traditional and Pita Toast – Integral, packaged for retail sale in plastic bags inside cardboard boxes, containing 125 grams, net weight. Both are composed of wheat flour, water, sugar, salt, a fermenting agent, and calcium propionate; Pita Toast – Integral also contains bran flour. They are prepared in a three-stage process. First, all ingredients are mixed together to form a dough, which is divided into portions and moved to fermentation chambers. Next, the dough is baked in a high-speed oven, and conveyed to a cooling tunnel. Finally, the baked product is cut into six-sided or round cracker shapes, placed on special trays, and put into toasting ovens. The applicable subheading for the Pita Toast – Traditional and Pita Toast – Integral will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…rusks, toasted bread and similar toasted products. 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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