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H88704 H8 Ruling Active

The tariff classification of frozen dough from Canada

Issued February 27, 2002 by U.S. Customs and Border Protection.

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H8 H88704 (February 27, 2002)

Tariff classification

HTS codes: 1901.20.8000

Headings: 1901

Product description

The merchandise is described as frozen, unbaked, whole wheat or white baguette bread dough. The dough will be composed of unbleached flour, water, vegetable shortening, yeast, salt, malt, and baking powder. It will be formed into loaves 24 inches long, packed 30 to a case, and sold to food service customers.

CBP rationale

The applicable subheading for the frozen, unbaked dough will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other.

Full text

NY H88704 February 27, 2002 CLA-2-19:RR:NC:2:228 H88707 CATEGORY: Classification TARIFF NO.: 1901.20.8000 Ms. Melissa MacArthur Border Brokerage Co., Inc. P.O. Box 3549 Blaine, WA 98231 RE: The tariff classification of frozen dough from Canada Dear Ms. MacArthur: In your letter dated February 14, 2002, on behalf of Baker Street Market, West Vancouver, BC, Canada, you requested a tariff classification ruling. The merchandise is described as frozen, unbaked, whole wheat or white baguette bread dough. The dough will be composed of unbleached flour, water, vegetable shortening, yeast, salt, malt, and baking powder. It will be formed into loaves 24 inches long, packed 30 to a case, and sold to food service customers. The applicable subheading for the frozen, unbaked dough will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other. The rate of duty will be 8.5 percent ad valorem. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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