The tariff classification of frozen, part-baked, or pre-baked bakery products from Austria

N190020 November 15, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1041; 1905.90.1049 Ms. Silvia Gerihaeuser Vice President P. G. Constrade, Inc. 251 Hardy Road Timber River, New Brunswick Canada E4M 2L1 RE: The tariff classification of frozen, part-baked, or pre-baked bakery products from Austria Dear Ms. Gerihaeuser: In your letter dated October 24, 2011 you requested a tariff classification ruling. You provided five product information sheets covering five articles. Article #1500 is a frozen, part-baked pumpkin seed roll containing wheat flour, water, sunflower seeds, rye flour, pumpkin seeds, sourdough, yeast, baking agents (mono- and diglycerides, lecithin, guar gum and cysteine), and salt; net weight 90 gr. (3.17 oz.), packaged 60 pieces per box. Article #3532 is a frozen, part-baked curry roll containing wheat flour, water, potato flakes, wheat semolina, yeast, whole milk powder, iodated sea salt, sesame, maize germs, maize flour, spices, wheat protein, sugar, barley malt flour, dextrose, mono- and diglycerides of fatty acids, wheat malt flour, pre-gelatinized flours (wheat and maize), sour whey powder, soya lecithin, guar gum, soya flour and vegetable fat hardened; may contain traces of nuts; net weight 100 gr. (3.53 oz.), packaged 32 pieces per box. Article #0885 is a slice of frozen, pre-baked apple strudel (pre-sliced) containing apples, wheat flour, water, vegetable margarine (vegetable oils and fats, water, mono- and diglycerides of fatty acids; citric acid and flavor), breadcrumbs (wheat flour, water, sugar, cinnamon, salt and yeast), sugar, sultanas, salt, cinnamon, skimmed milk powder, flavour, citric acid and pectin, net weight 160 gr. (5.64 oz.), packaged 36 pieces per box. Article #1164 is a frozen, part-baked caprese roll containing wheat flour, water, potato flakes, wheat semolina, yeast, dried tomatoes, mozzarella, olive oil, oregano, rye flour, whole milk powder, iodized sea salt, wheat protein, sugar, barley malt flour, dextrose, mono- and diglycerides of fatty acids and lecithin; may contain traces of soya, nuts and sesame; net weight 100 gr. (3.53 oz.); packaged 54 pieces per box. The applicable subheading for the apple strudel will be 1905.90.1041, 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 . . . bread, pastry, cakes, biscuits and similar baked products . . . frozen . . . pastries, cakes and similar sweet baked products. . . . The rate of duty will be free. The applicable subheading for the pumpkin seed roll, curry roll, and caprese roll will be 1905.90.1049, HTSUS, 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 . . . frozen. . . other. The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on article #0878 the nut nougat croissant. Your request for a classification ruling should include a complete ingredient breakdown for the product by weight and clarify whether it is a pre-baked or unbaked croissant. When this information is available, you may wish to consider resubmission of your request. 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 the 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 website 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division