The tariff classification of fondue baguettes from Canada

N343445 November 7, 2024 CLA-2-19:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 1905.90.1049 Dave Hamburger All-Ways Forwarding 701 Newark AvenueElizabeth, NJ 07208 RE:  The tariff classification of fondue baguettes from Canada Dear Mr. Hamburger: In your letter dated October 21, 2024, you requested a tariff classification ruling on behalf of your client, Quality Cheese.    An ingredients breakdown, narrative description of the manufacturing process, and a sample of the product accompanied your inquiry. The sample was examined and discarded.    The subject merchandise, “fondue baguettes,” is described as frozen bread that is hollowed out with fondue inside. Examination of the sample revealed that the bread was fully manufactured via a cooking process. The bread is said to be comprised of enriched wheat flour, water, yeast, sugar, salt, soybean and/or canola oil, sodium stearoyl-2-lactylate, calcium propionate, diacetyl tartaric acid esters of mono and diglycerides, ascorbic acid and enzymes. The fondue, Swiss Gruyère and Emmental, is comprised of raw cow's milk, bacterial culture, salt, rennet, white wine, sulphites, garlic and corn starch. The product is said to be prepared via the following steps. The baguette is cut in two halves. Next, the inside is removed to create a hole for the cheese. The fondue mix is melted and then put into molds. After cooling, the cheese is filled into the baguette halves which are put in the selling container, sealed and then placed into the freezer. The applicable subheading for the product, “fondue baguettes,” 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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