NY 863649: The tariff classification of flatbread from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 863649

                                  June 14, 1991


CLA-2-19:S:N:N1:228  

CATEGORY:  Classification

TARIFF NO.: 1905.90.1040  

Ms. Tracey A. Ellman
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, NY  14207-3198 

RE:  The tariff classification of flatbread from Canada

Dear Ms. Ellman:

       In your letter dated May 17, 1991, on behalf of Dough
Delight Ltd., Toronto,  Canada, you requested a tariff
classification ruling.  

     The merchandise is described as "Platina" and "Splendido"
brand Italian-style flatbread, a round (12 inch diameter),
leavened, fully baked, disk-shaped bread, weighing 14 or 15
ounces, frozen, and packed for retail sale.  The product is ready
for consumption after thawing.  The flatbread is produced in five
varieties - plain, cheese, tarragon, rosemary, and whole wheat -
all composed of enriched flour, water, olive oil, salt, sugar,
and sodium propionate.  The cheese variety is topped with a blend
of mozzarella and romano cheeses, and the herb varieties with
either rosemary or tarragon, prior to baking.       

       The applicable subheading for the flatbreads will be
1905.90.1040, Harmonized Tariff Schedule of the United States
(HTS), which provides for  bread...frozen.  The duty rate will be
free.

       This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).

       A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported. 
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.

                                       Sincerely,

                                   
  
                                       Jean F. Maguire
                                         Area Director
                                         New York Seaport