The tariff classification of of a sandwich from South Korea
Issued June 8, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.90.9090
Headings: 1905
Product description
, LTD. An ingredients breakdown, manufacturing flowchart, product specification sheet, and a picture of the product accompanied your inquiry. The subject merchandise, “HamCheese Sandwich,” consists of triangle sliced bread with a filling and will be imported in frozen condition. The filling is said to contain egg garnish, butter cream sauce, pressham, processed sliced cheese, and mayonnaise. The meat component of the product, “HamCheese Sandwich,” is less than 20 percent, by weight.
CBP rationale
The applicable subheading for the product, “HamCheese Sandwich,” will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…other…other.
Full text
N332856 June 8, 2023 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.9090 Hanheun Oh HY Customs & Trade Practice Group 551-24, Yangcheon-ro, Gangseo-gu, Seoul, Republic of KoreaSeoul 07532South Korea RE: The tariff classification of of a sandwich from South Korea Dear Mr. Oh In your letter dated May 11, 2023, you requested a tariff classification ruling on behalf of your client, Taste Lab Co., LTD. An ingredients breakdown, manufacturing flowchart, product specification sheet, and a picture of the product accompanied your inquiry. The subject merchandise, “HamCheese Sandwich,” consists of triangle sliced bread with a filling and will be imported in frozen condition. The filling is said to contain egg garnish, butter cream sauce, pressham, processed sliced cheese, and mayonnaise. The meat component of the product, “HamCheese Sandwich,” is less than 20 percent, by weight. The applicable subheading for the product, “HamCheese Sandwich,” will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…other…other. The general 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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