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HQ 087150


September 11, 1990

CLA-2 CO:R:C:G 087150 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1040, 1905.90.1060

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?

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

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