The tariff classification of breads and crepes from Italy

N244223 August 13, 2013 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1070; 1905.90.9090 Ms. Lea Ford John S. Connor, Inc. 799 Cromwell Park Drive Glen Burnie, MD 21060 RE: The tariff classification of breads and crepes from Italy Dear Ms. Ford: In your letter dated July 19, 2013 you requested a tariff classification ruling on behalf of Lipari Foods, Inc., Warren, Michigan. Product information and a manufacturing flow chart were submitted with your letter. Additional information was provided via an email transmission dated July 30, 2013. Three baked bread products were identified in your letter. “Sliced Brioche Loaf” and “Chocolate Chip Sliced Brioche Loaf” are plain white bread and white bread with chocolate chips sliced into loaves respectively, wrapped in clear plastic bags, sealed with a metal clip, weighing 500 grams each. “Apple & Raisin Brioches” are bun-shaped, filled breads containing apple cubes and raisins, individually wrapped in a plastic film weighing 75 grams each, 12 brioches packed in an acetate tray, wrapped in a plastic bag, heat sealed. “Chocolate Filled Crêps,” “Lemon Filled Crêps,” “Strawberry Filled Crêps,” and “Toffee Filled Crêps” are crepes made from cooked batter, rolled with a filling (chocolate and hazelnut flavored filling, strawberry flavored filling, lemon flavored filling, or toffee flavored filling), individually wrapped in a plastic film weighing 32 grams each, six crepes packed in a plastic bag. The applicable subheading for the three baked bread products will be 1905.90.1070, 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 . . . bread. The rate of duty will be free. The applicable subheading for the four filled crepes will be 1905.90.9090, 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 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 Web site ww.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, Deborah C. Marinucci Acting Director National Commodity Specialist Division