The tariff classification of buns and pancakes from China

N305868 September 13, 2019 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.90.9090, 9903.88.15 Ms. Ashley Hong Nissin International Transport USA Inc. 1540 W. 190th Street Torrance, CA 90501 RE: The tariff classification of buns and pancakes from China Dear Ms. Hong: In your letter dated August 19, 2019, you requested a tariff classification ruling on behalf of your client, Wismettac Asian Foods, Inc., CA. Ingredients breakdowns, manufacturing narratives, manufacturing flowcharts, and artwork of the buns packaging accompanied your inquiry. The Folded Steamed Buns (Item # 85302) are said to contain approximately 66 percent wheat flour, 29 percent water, 1 percent soybean oil, 1 percent sugar, 1 percent yeast, and trace amounts of baking powder, and salt. The product is imported for sale to restaurants in bags, 2.51 pounds, net weight. The applicable subheading for the Folded Steamed Buns (Item # 85302) 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 general rate of duty will be 4.5 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Frozen Vegetable Pancakes (Item # 93143). Your request for a classification ruling should provide a sample, and describe how the product will be packaged, when imported into the United States (i.e., type of container(s), material, net weight, etc.). When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. Products of China classified under subheading 1905.90.9090, HTSUS, unless specifically excluded, are subject to the additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 1905.90.9090, HTSUS, listed above.  See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division