The tariff classification of frozen pre-baked bread from Germany

N259821 December 18, 2014 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1049 Ms. Marissa Ginenthal Maribel International Freight Forwarders, Inc. 211 Broadway – Suite 202 Lynbrook, NY 11563 RE: The tariff classification of frozen pre-baked bread from Germany Dear Ms. Ginenthal: In your letter dated December 1, 2014, you requested a tariff classification on behalf of Freiberger USA Inc., NJ. Ingredients breakdowns and images of the products accompanied your letter. Additional information was provided via email on December 4 and December 11, 2014. Focaccia bread in three versions (Garlic Cheese Version 1, Garlic Cheese Version 2, and Garlic Sun Dry Tomato Version) are frozen, pre-baked, oblong-shaped bread sprinkled with toppings, packed in plastic bags weighing 266 grams, 246 grams and 286 grams, respectively. The ingredients common to all are approximately 55-64 percent wheat flour, 18-21 percent water, 1-8 percent pecorino (hard cheese from sheep’s milk), 3 percent rapeseed oil, 3 percent olive oil, 2 percent yeast, one percent or less each herbs, salt, crème fraiche, dextrose, garlic, roasted garlic, and butter. The Garlic Sun Dry Tomato Version also contain approximately 7 percent marinated semi dried tomatoes. Among these ingredients, the topping portion consist of water, oils, salt, crème fraiche, pecorino, garlic, butter, tomatoes, herbs, and roasted garlic, depending on variety. The applicable subheading for the Focaccia bread in three versions 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 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 the 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 ww.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 bruce.hadleyjr@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division