N305134 N3 Ruling Active

The tariff classification of frozen prebaked cauliflower pizza crusts from Italy

Issued July 16, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.90.1049

Headings: 1905

Product description

An ingredients breakdown, a manufacturing flowchart, and an image of the retail packaging were submitted with your letter. The product is said to contain cauliflower, yellow corn flour, corn starch, potato starch, extra virgin olive oil, and salt.

CBP rationale

The applicable subheading for the Earthbound Farm Organic Mini Cauliflower Crusts will be 1905.90.1049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry cakes, biscuits and other bakers’ wares, whether or not containing cocoa .

Full text

N305134 July 16, 2019 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1049 Ms. Christine Sliwinski Vandegrift 1111 Bayhill Drive, Suite 310 San Bruno, CA 94066 RE: The tariff classification of frozen prebaked cauliflower pizza crusts from Italy Dear Ms. Sliwinski: In your letter dated July 3, 2019, you requested a tariff classification ruling on Earthbound Farm Organic Mini Cauliflower Crusts on behalf of Superior Foods, CA. An ingredients breakdown, a manufacturing flowchart, and an image of the retail packaging were submitted with your letter. The product is said to contain cauliflower, yellow corn flour, corn starch, potato starch, extra virgin olive oil, and salt. The applicable subheading for the Earthbound Farm Organic Mini Cauliflower Crusts will be 1905.90.1049, 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 ... other. The general 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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