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NY I87276

October 18, 2002

CLA-2-19:RR:NC:2:228 I87276


TARIFF NO.: 1905.40.0000

Mr. Francesco Cordaro
Cordaro Shipping Co., Inc.
80 River Street
Hoboken, NJ 07030

RE: The tariff classification of a baked product from Italy

Dear Mr. Cordaro:

In your letter dated October 11, 2002, on behalf of Lazzaroni USA, Corp., you requested a tariff classification ruling.

Samples, submitted with your letter, were examined and disposed of. Bruschette Classic and Bruschette With Red Pepper are dry, crisp, oval-shaped baked products, approximately 1¾ inches wide, 1¼ inches high, and ¼-inch thick, packed for retail sale in sealed, metallized plastic film bags containing 6.1 ounces, net weight. Both varieties contain wheat flour, olive oil, palm oil, yeast, salt, sugar, flavors, and malt extract. The Classic variety also contains milk proteins, and the Red Pepper variety contains “pink pepper,” paprika, and “origan.” The articles are prepared by forming loaves of dough, allowing the dough to rise, baking, cooling, slicing, baking the sliced pieces, adding seasonings, and packaging.

The applicable subheading for the Bruschette Classic and Bruschette With Red Pepper will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ waresrusks, toasted bread and similar toasted products. The rate of duty will be free. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:

Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:

9903.02.35 Rusks, toasted bread and similar toasted products (provided for in subheading 1905.40).

Under this provision, the Bruschette Classic and Bruschette With Red Pepper, products of Italy, classified under subheading 1905.40.0000, HTS, are subject to a 100 percent ad valorem rate of duty.

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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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