The tariff classification of “Panettone” from Brazil

N359273 March 25, 2026 CLA-2-19:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 1905.90.1050 Peter Quinter Gunster, Yoakley & Stewart, P.A. 600 Brickell Ave., Suite 3500 Miami, FL 33131 RE: The tariff classification of “Panettone” from Brazil Dear Mr. Quinter: In your letter dated February 27, 2026, you requested a tariff classification ruling on behalf of your client, Bauducco Foods, Inc. An ingredients breakdown, a description of the manufacturing process and pictures of the product labeling accompanied your inquiry. The subject merchandise, “Panettone,” is described as iconic Italian-inspired sweet breads that are popular at Christmas and Easter. The holiday sweet loaf is a round, fruit-filled sponge cake. “Panettone” is imported in an ambient condition for retail sale in 16-ounce cardboard cartons. “Panettone” is said to contain wheat flour, water, raisins, cane sugar, vegetable oils, eggs, natural yeast, candied orange, candied papaya, butter, mono and diglycerides, candied citron, barley malt extract, salt, artificial and natural flavors, calcium propionate, vegetable oil, and beta carotene. All the ingredients are sourced from Brazil, except for the raisins (Turkey). The product is manufactured in Brazil and includes processing steps which include dough starters, fermentation, yeast, dough mixing, cutting, rounding, dough depositing into molds, decorating, baking and packaging. The applicable subheading for the subject merchandise, “Panettone,” will be 1905.90.1050, 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...whether or not containing chocolate, fruit, nuts or confectionery...Other: Pastries, cakes and similar sweet baked products; puddings.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 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). 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, contact National Import Specialist Timothy Petrulonis at Timothy.Petrulonis@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division