The tariff classification of dried bread products from Spain or Italy

NY J86976 August 13, 2003 CLA-2-19:RR:NC:2:228 J86976 CATEGORY: Classification TARIFF NO.: 1905.40.0000 Ms. Maria Velazquez Howard S. Reeder, Inc. P.O. Box 010389 Miami, FL 33101 RE: The tariff classification of dried bread products from Spain or Italy Dear Ms. Velazquez: In your letter dated July 14, on behalf of Ara Foods, Miami, FL, you requested a tariff classification ruling. Your letter was received by this office on August 1, 2003. A sample, ingredients breakdowns, and a description of the production process accompanied your letter. The sample was examined and disposed of. The samples are crisp, dry, oval-shaped baked goods, approximately 2 ½ to 3 inches long and 2 inches wide. Ingredients common to both the Dehydrated Garlic Flavored Bread and the Dehydrated Integral Bread with Dried Fruits are water, wheat flour, rice flour, olive oil, margarine, “enhancer,” salt, garlic, parsley, and yeast. Other ingredients, depending on variety, are sunflower oil, bran, peanuts, sunflower seeds, and mixed nuts. Both types are prepared in the same manner. The ingredients are blended into a dough, which is shaped, proofed, baked, cut, “dehydrated,” and coated with oil. The dehydration step involves moving the baked pieces into “drying room,” where they are subjected to dry heat for a minimum of 15 minutes, with temperatures ranging from 50 to 100 degrees Celsius, until the bread has a moisture content of approximately 3 to 4 percent. The finished products are packaged for retail sale. The applicable subheading for the Dehydrated Garlic Flavored Bread and the Dehydrated Integral Bread with Dried Fruits 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 dried bread products from Spain or 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