CLA-2 CO:R:C:G 087150 STB
Mr. James L. Gregory
C.F. Liebert, Inc.
Blaine Office
P.O. Box L
Blaine, Washington 98230
RE: Fully baked pizza crusts
Dear Mr. Gregory:
This is in response to your inquiry of May 9, 1990,
concerning the classification of fully baked pizza crusts under
the Harmonized Tariff Schedule of the United States (HTSUSA).
Samples were not submitted with your inquiry.
FACTS:
The product at issue is a fully baked pizza crust imported
from Canada. The dough utilized for these crusts consists of
unbleached enriched flour, water, vegetable oil, yeast, salt, a
spoilage retardant, and a dough relaxer. Individual doughballs
are rounded, oiled with vegetable oil and then placed on pans to
be baked. The doughballs are then proofed in a rotary proofer,
pressed out to size, proofed again and pressed again. The now
flattened pizza dough is then baked until 100% baked and is then
cooled and wrapped for shipment. It may or may not be frozen.
According to the inquirer, the crusts are intended to be used by
the ultimate purchaser by the addition of certain toppings and
the whole article is to be heated in order to warm the toppings.
In Headquarters Ruling Letter (HRL) 086346 dated April 17,
1990, this office classified pizza crusts that were identical to
the merchandise at issue, with the important exception that they
were only partially baked (60%), as other preparations of flour
under subheading 1901.90.90, HTSUSA. Your office was the
inquirer in that ruling letter as well.
ISSUE:
What is the proper classification of the subject pizza
crusts?
-2-
LAW AND ANALYSIS:
Classification under the HTSUSA is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the heading together with any relevant Section or Chapter
notes.
It is our determination that these pizza crusts can be
classified by reference to GRI 1. They are best described in
subheading 1905.90.10, HTSUSA, which applies to bread, pastry,
cakes, biscuits and similar baked products. There is nothing in
the notes to Chapter 19 or the relevant Explanatory Notes to
indicate that fully baked pizza crusts should not be classified
in this chapter. For the purpose of determining the proper
subheading, it should be noted that the Explanatory Notes
specifically include pizza in subheading 1905.90.9060. The pizza
included by this Explanatory Note, however, is described as
already possessing the toppings. The crust, without the
toppings, is best described by the Explanatory Notes to
subheading 1905.90.10 which describe many other baked products
that will have toppings and other ingredients added to them by
the ultimate purchaser prior to use.
HOLDING:
If the subject fully baked pizza crusts are imported in a
frozen condition, they are properly classifiable under
subheading 1905.90.1040, HTSUSA, the provision for Bread, pastry,
cakes, biscuits and other bakers' wares, other, Bread, pastry,
cakes and similar baked products, frozen. If they are not frozen
when imported, they are properly classifiable under subheading
1905.90.1060, the provision for the same items that are other
than frozen. Under either subheading the merchandise is entitled
to duty-free entry.
Sincerely,
John Durant, Director
Commercial Rulings Division