J89539 J8 Ruling Active

The tariff classification of baked articles from Colombia

Issued November 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.90.1050, 1905.90.1070

Headings: 1905

Product description

Ingredients breakdowns and descriptive literature were submitted with your letter. The products are breads, rolls, and pastry products, fully baked, packed in vacuum-sealed packages for sale to food service and other non-retail purchasers. Ingredients common to all products (croissants, vol-au-vent bread, kumik bread, mogollas (honey) bread, and cook’s bread) are wheat flour, margarine, sugar, salt, yeast, and calcium propionate. The mogollas bread also contains honey and wheat bran.

CBP rationale

The applicable subheading for the croissants will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other…bread, pastry, cakes, biscuits and similar baked products…other…pastries, cakes and similar sweet baked products. The applicable subheading for the vol-au-vent bread, kumik bread, mogollas bread, and cook’s bread will be 1905.90.1070, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other… bread, pastry, cakes, biscuits and similar baked products…other…bread.

Full text

NY J89539 November 3, 2003 CLA-2-19:RR:NC:2:228 J89539 CATEGORY: Classification TARIFF NO.: 1905.90.1050; 1905.90.1070 Mr. Pantoja Miller Miller International Trading 1342 N.W. 126 Way Sunrise, FL 33323 RE: The tariff classification of baked articles from Colombia Dear Mr. Miller: In your letter dated September 25, 2003, on behalf of Jades Industries, Inc., Miami, FL, you requested a tariff classification ruling. Ingredients breakdowns and descriptive literature were submitted with your letter. The products are breads, rolls, and pastry products, fully baked, packed in vacuum-sealed packages for sale to food service and other non-retail purchasers. Ingredients common to all products (croissants, vol-au-vent bread, kumik bread, mogollas (honey) bread, and cook’s bread) are wheat flour, margarine, sugar, salt, yeast, and calcium propionate. The mogollas bread also contains honey and wheat bran. The applicable subheading for the croissants will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other…bread, pastry, cakes, biscuits and similar baked products…other…pastries, cakes and similar sweet baked products. The rate of duty will be free. The applicable subheading for the vol-au-vent bread, kumik bread, mogollas bread, and cook’s bread will be 1905.90.1070, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other… bread, pastry, cakes, biscuits and similar baked products…other…bread. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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