The tariff classification of partially-baked bread from France, Italy, Spain, and Sweden

N024997 March 24, 2008 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1049 Mr. Vincent Arguimbau Arguimbau & Company P.O. Box 632 Greenwich, CT 06836-0632 RE: The tariff classification of partially-baked bread from France, Italy, Spain, and Sweden Dear Mr. Arguimbau: In your letter dated February 29, 2008 you requested a tariff classification ruling. The product is described as a partially-baked bread, composed of flour, yeast, water, and salt, imported in frozen condition. It will be shipped to the United States in refrigerated containers and delivered to cold storage warehouses, for distribution and sale to bakeries, restaurants, grocery store baking facilities, or retail purchasers. The applicable subheading for the frozen, partially-baked bread will be 1905.90.1049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…frozen…other. The 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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