CBP Ruling R01550 — The tariff classification of bread mixes from Ireland

Tariff classification

HTS codes: 1901.20.8000

Headings: 1901

Product description

Descriptive literature for two products was submitted with your letter. Brid’s White Soda Bread Mix and Brid’s Brown Bread Mix are complete, dry mixes, requiring only the addition of water and milk and mixing prior to baking. The soda bread mix is said to be composed of 98 percent white flour and one percent each of “bread soda” and salt. The brown bread mix consists of 32 percent each of white flour, whole meal flour, and oatmeal, and one percent each of bread soda and salt. The remaining ingredients were not identified. Both mixes are put up for retail sale, the dry mix in a sealed plastic bag, the bag in an aluminum foil loaf pan, covered with a cardboard sleeve.

CBP rationale

The applicable subheading for the these two bread mixes will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or included…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other…other.

Full text

NY R01550 March 1, 2005 CLA-2-19:RR:NC:N2:228 R01550 CATEGORY: Classification TARIFF NO.: 1901.20.8000 Ms. Emma Hipwell O’Carroll’s Irish Epicurean Trading LTD Blainroe Upper Wicklow, Co. Wicklow Ireland RE: The tariff classification of bread mixes from Ireland Dear Ms. Hipwell: In your letter dated February 25, 2005, on behalf of Brid’s Brown Bread, you requested a tariff classification ruling. Descriptive literature for two products was submitted with your letter. Brid’s White Soda Bread Mix and Brid’s Brown Bread Mix are complete, dry mixes, requiring only the addition of water and milk and mixing prior to baking. The soda bread mix is said to be composed of 98 percent white flour and one percent each of “bread soda” and salt. The brown bread mix consists of 32 percent each of white flour, whole meal flour, and oatmeal, and one percent each of bread soda and salt. The remaining ingredients were not identified. Both mixes are put up for retail sale, the dry mix in a sealed plastic bag, the bag in an aluminum foil loaf pan, covered with a cardboard sleeve. The applicable subheading for the these two bread mixes will be 1901.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or included…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…other…other. The rate of duty will be 8.5 percent ad valorem 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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