CLA-2-19:OT:RR:NC:N2:228
Mr. Alberto Pettinato
Panna & Pomodoro S.L.
E1 Trillo 11, E1 Matorral
Puerto del Rosario
Las Palmas 35600
Spain
RE: The tariff classification of partially baked pizza base from Spain
Dear Mr. Pettinato:
In your letter dated March 20, 2015 you requested a tariff classification ruling.
A list of ingredients, images of the product and its packaging accompanied your letter. Panna & Pomodoro Sapori Italiani Base Pizza is a partially-baked pizza base composed of pizza crust topped with tomato puree. The product is made by flattening pizza dough (consisting of wheat flour, water, vegetable oil, milk, salt, sugar, yeast, and spices) into the final disk shape approximately 28 cm in diameter and 1 cm in height, topping with 60-70 grams of tomato puree, baking 60 percent of the way, cooling off, and packing in modified atmosphere packaging, one or two pizza bases per bag. The product may or may not be frozen when imported and will be placed on retail shelves for sale to consumers at refrigerator temperature between 32-44 degrees Fahrenheit. The product will also be sold to restaurants, hotels, and catering companies. The consumers and food service establishments will add their own toppings and finish baking the product.
In your letter, you suggested that depending on the imported condition the product be classified in subheading 1905.90.1040 or 1905.90.1060, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for frozen bread, pastry, cake, biscuits and similar baked products and other bread, pastry, cake, biscuits and similar baked products, respectively, based on its similarity to the product described in Headquarters ruling (HQ) 087150. We cannot agree because while the instant product is similar in use as the product in HQ 087150, it is dissimilar in its composition. In addition, the two tariff provisions have become obsolete due to the HTSUS changes.
The applicable subheading for the product will be 1905.90.9060, Harmonized Tariff Schedule of HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares . . . whether or not containing cocoa . . . other . . . other . . . pizza and quiche. The rate of duty will be 4.5 percent ad valorem.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division