3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of mini-toast from France.
Issued November 20, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K80288 (November 20, 2003)
Tariff classification
HTS codes: 1905.40.0000
Headings: 1905
Product description
L’arc de Triomphe brand mini-toast contains small pieces of toast measuring approximately 1-1/2 inches square. The product which has been baked, sliced, and toasted, is made from wheat flour, yeast, vegetable fat, sugar, gluten, salt, malted wheat flour, and ascorbic acid. Each clear plastic wrapped package contains 36 pieces of toast and weighs 77 grams, net weight.
CBP rationale
The applicable subheading for the mini-toast will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares.
Full text
NY K80288 November 20, 2003 CLA-2-19:RR:NC:2:228 K80288 CATEGORY: Classification TARIFF NO.: 1905.40.0000 Ms. Kelly O’Neill All-Ways Forwarding Int’l Inc. 701 Newark Avenue Suite 300 Elizabeth, NJ 07208 RE: The tariff classification of mini-toast from France. Dear Ms. O’Neill: In your letter dated November 3, 2003, on behalf of Crystal Food Import Corp., you requested a tariff classification ruling. Samples and a manufacturers flow chart was submitted with your letter. L’arc de Triomphe brand mini-toast contains small pieces of toast measuring approximately 1-1/2 inches square. The product which has been baked, sliced, and toasted, is made from wheat flour, yeast, vegetable fat, sugar, gluten, salt, malted wheat flour, and ascorbic acid. Each clear plastic wrapped package contains 36 pieces of toast and weighs 77 grams, net weight. The applicable subheading for the mini-toast 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 toasted bread product from France classified under subheading 1905.40.0000, HTS, is 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 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 baked product from Italy
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
Follow K80288
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.