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The tariff classification of frozen quesadillas from Mexico
Issued June 26, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N063658 (June 26, 2009)
Tariff classification
HTS codes: 1905.90.9090
Headings: 1905
Product description
An ingredients breakdown and pictures were submitted with your letter. Shredded Chicken Quesadilla is a frozen folded flour tortilla filled with approximately 39.38 percent Monterey Jack cheese, 19.57 percent cooked chicken, 14.44 percent green chilies, 10.11 percent lite soy sauce, 6.13 percent dehydrated chicken analogue, 3.88 percent water, 3.72 percent starch, 1.40 percent diced Jalapeño peppers, and less than one percent, each, of cumin, chicken flavor, and parsley. The quesadillas are packed 10 per bag, 5 bags per case, and are for sale to food distributors.
CBP rationale
The applicable subheading for the frozen quesadillas will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other.
Full text
N063658 June 26, 2009 CLA-2-19:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.9090 Mr. Daniel M. Bazua Richard L. Jones Customhouse Brokers, Inc. P.O. Box 7350 San Luis, AZ 85349 RE: The tariff classification of frozen quesadillas from Mexico Dear Mr. Bazua: In your letter dated June 3, 2009, on behalf of Sana Internacional S.A. de C.V., San Luis, Arizona, you requested a tariff classification ruling. An ingredients breakdown and pictures were submitted with your letter. Shredded Chicken Quesadilla is a frozen folded flour tortilla filled with approximately 39.38 percent Monterey Jack cheese, 19.57 percent cooked chicken, 14.44 percent green chilies, 10.11 percent lite soy sauce, 6.13 percent dehydrated chicken analogue, 3.88 percent water, 3.72 percent starch, 1.40 percent diced Jalapeño peppers, and less than one percent, each, of cumin, chicken flavor, and parsley. The quesadillas are packed 10 per bag, 5 bags per case, and are for sale to food distributors. The applicable subheading for the frozen quesadillas will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other..other…other. The rate of duty will be 4.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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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