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

N190044 November 15, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 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, pre-baked bakery products from Austria Dear Ms. Gerihaeuser: In your letter dated October 24, 2011 you requested a tariff classification ruling. You provided two product information sheets covering the following two articles. Article #3660 is frozen, pre-baked mountain farmers bread containing sourdough (rye flour, water and ferment), rye flour, wheat flour, water, yeast, salt, bread spices and pre-gelatinized rye flour; may contain traces of soya, milk and sesame; net weight approx. 780 gr. (1.72 lb.), packaged 15 pieces per box. Article #3659 is a frozen, pre-baked Swiss white loaf containing wheat flour, water, sourdough (rye flour, water and ferment), rye flour, salt and yeast; may contain traces of soya, milk and sesame; net weight approx. 530 gr. (1.17 lb.), packaged 16 pieces per box. The applicable subheading for the mountain farmers bread and Swiss white loaf will be 1905.90.1049, Harmonized Tariff Schedule of the United States, 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. 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