CLA-2-19:OT:RR:NC:N5:228
Yunming Gu
Wismettac Asian Foods Inc.
13409 Orden Dr Santa Fe Springs, CA 90670-6336
RE: The tariff classification of a baked wheat cake from Japan
In your letter dated January 5, 2024, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry.
The subject merchandise is described as a baked wheat cake that is a soft, fluffy pastry roll with a Hokkaido cream filling. The product is imported frozen, in 80-gram (2.82 ounce) packages, and is sold primarily to the food service industry. The baked wheat cake with Hokkaido cream is made from wheat flour, flour paste (water, sugar, oil, starches etc.), water, sugar, liquid whole egg, shortening, yeast, whey powder, margarine, liquid sugar, brown rice yeast seeds and salt. The product is said to be prepared by mixing the raw materials into a dough, dividing the dough, molding, fermenting, heating in oven, cooling, freezing and packaging.
The applicable subheading for the baked wheat cake with Hokkaido cream will be 1905.90.1041, 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…whether or not containing chocolate, fruit, nuts or confectionery…frozen…pastries, cakes, and similar sweet baked products. The general 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 at https://hts.usitc.gov/current.
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 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division