The tariff classification of a baked product from Italy
Issued October 18, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.40.0000
Headings: 1905
Product description
Bruschette Classic and Bruschette With Red Pepper are dry, crisp, oval-shaped baked products, approximately 1¾ inches wide, 1¼ inches high, and ¼-inch thick, packed for retail sale in sealed, metallized plastic film bags containing 6.1 ounces, net weight. Both varieties contain wheat flour, olive oil, palm oil, yeast, salt, sugar, flavors, and malt extract. The Classic variety also contains milk proteins, and the Red Pepper variety contains “pink pepper,” paprika, and “origan.” The articles are prepared by forming loaves of dough, allowing the dough to rise, baking, cooling, slicing, baking the sliced pieces, adding seasonings, and packaging.
CBP rationale
The applicable subheading for the Bruschette Classic and Bruschette With Red Pepper 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 I87276 October 18, 2002 CLA-2-19:RR:NC:2:228 I87276 CATEGORY: Classification TARIFF NO.: 1905.40.0000 Mr. Francesco Cordaro Cordaro Shipping Co., Inc. 80 River Street Hoboken, NJ 07030 RE: The tariff classification of a baked product from Italy Dear Mr. Cordaro: In your letter dated October 11, 2002, on behalf of Lazzaroni USA, Corp., you requested a tariff classification ruling. Samples, submitted with your letter, were examined and disposed of. Bruschette Classic and Bruschette With Red Pepper are dry, crisp, oval-shaped baked products, approximately 1¾ inches wide, 1¼ inches high, and ¼-inch thick, packed for retail sale in sealed, metallized plastic film bags containing 6.1 ounces, net weight. Both varieties contain wheat flour, olive oil, palm oil, yeast, salt, sugar, flavors, and malt extract. The Classic variety also contains milk proteins, and the Red Pepper variety contains “pink pepper,” paprika, and “origan.” The articles are prepared by forming loaves of dough, allowing the dough to rise, baking, cooling, slicing, baking the sliced pieces, adding seasonings, and packaging. The applicable subheading for the Bruschette Classic and Bruschette With Red Pepper 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. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS: Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden: 9903.02.35 Rusks, toasted bread and similar toasted products (provided for in subheading 1905.40). Under this provision, the Bruschette Classic and Bruschette With Red Pepper, products of Italy, classified under subheading 1905.40.0000, HTS, are subject to a 100 percent ad valorem rate of duty. 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
More rulings on the same tariff codes
The tariff classification of a baked product from Greece
The tariff classification and country of origin marking of baked goods from New Zealand.
The tariff classification of a snack food from Bulgaria
The tariff classification of mini-toast from France.
The tariff classification of dried bread products from Spain or Italy
The tariff classification of a baked product from Italy.Dear Mr. O’Brien:
The tariff classification of a rusk from Colombia
The tariff classification of a baked product from Italy.
The tariff classification of a baked product from Spain.
The tariff classification of Pita Toast from Brazil
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →