H293899

H293899 March 24, 2025 OT:RR:CTF:FTM H293899 JER CATEGORY: Classification TARIFF NO.: 1905.90.9090 Brenda J. Mikell Kuehne-Nagel 10 Exchange Place, 20th Floor Jersey City, NJ 07302 RE: Revocation of NY N284950; Tariff Classification of Frozen Baked Products Dear Ms. Mikell: On May 3, 2017, U.S. Customs and Border Protection (“CBP”) issued New York Ruling Letter (“NY”) N284950 in response to your March 28, 2017, request for a binding ruling on behalf of Creapan USA Corp., pertaining to the tariff classification of frozen baked goods from Belgium under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). In NY N284950, CBP classified the two frozen baked goods, “Traditional Dutch Crepes,” item number 100516, and “Delicious Mini Pancake Bites,” item number 303822 , under subheading 1905.90.10, 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, and puddings, whether or not containing chocolate, fruit, nuts or confectionery: Frozen: Pastries, cakes and similar sweet baked products.” CBP has since reviewed NY N284950 and determined that it was incorrect. For the reasons set forth below, CBP is revoking NY N284950 to reflect the correct tariff classification of both frozen baked goods. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on February 19, 2025, in Volume 59, Number 8, of the Customs Bulletin. No comments were received in response to this notice. 1 FACTS: NY N284950 described the “Traditional Dutch Crepes” as follows: Crepean brand “Traditional Dutch Crepes,” item number 100516, is said to contain approximately 37 percent water, 31 percent wheat flower, 14 percent palm oil, 10 percent eggs, 5 percent skimmed milk powder, 3 percent sugar, and less than 1 percent each salt, monocalcium phosphate, and sodium bicarbonate. A box is said to contain 8 crepes individually wrapped in plastic film, 50 grams each, net weight. The consumer instructions state one crepe may be pan fried for 2 minutes over medium heat with a little oil or butter, or microwaved for 40 seconds at 1000 watts. NY N284950 described the “Delicious Mini Pancake Bites” as follows: Creapan brand “Delicious Mini Pancake Bites,” item number 303822, is said to contain approximately 32 percent wheat flour, 19 percent eggs, 18 percent palm oil, 13 percent sugar, 11 percent water, 6 percent whey powder, and less than 1 percent each, monocalcium phosphate, sodium bicarbonate, salt, citric acid, and vanilla milk flavoring. A box is said to contain 30 mini pancakes, 255 grams, net weight. The consumer instructions state 6 mini pancakes may be pan fried for 3 minutes over medium heat with a little butter, or microwaved for 40 seconds at 800 watts, or heated in an oven for 8 minutes at 180° Centigrade. ISSUE: Whether the subject crêpes and pancakes are classified under subheading 1905.90.10, HTSUS, or under subheading 1905.90.90, HTSUS. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, GRI 2 through GRI 6, may then be applied. The 2025 HTSUS provisions under consideration are as follows: 1905 Bread, pastry, cakes, biscuits and other baker’s wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. * * * 1905.90 Other: 2 1905.90.10 Bread, pastries, cakes, biscuits, pudding and similar baked goods 1905.90.90 Other… 1905.90.90.90 Other... * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS at the international level. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to 1905, HTSUS, provides, in relevant part, as follows: 19.05 – Bread, pastry, cakes, biscuits and other baker’s wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 1905.10 – Crispbread 1905.20 - Gingerbread and the like - Sweet biscuits; waffles and wafers : 1905.31 - - Sweet biscuits 1905.32 - - Waffles and wafers 1905.40 - Rusks, toasted bread and similar toasted products 1905.90 – Other (A) Bread, pastry, cakes, biscuits and other balers’ wares, whether or not containing cocoa. This heading covers all bakers’ wares. The most common ingredients of such wares are cereal flours, leavens and salt but they may also contain other ingredients such as : gluten, starch, flour of leguminous vegetables, malt extract or milk, seeds such as poppy, caraway or anise, sugar, honey, eggs, fats, cheese, fruit, cocoa in any proportion, meat, fish, bakery “improvers”, etc….[.] * * * The heading includes the following products : (1) Ordinary Bread (2) Gluten bread (3) Unleavened bread (4) Crispbread (5) Rust, toasted bread, and other similar toasted products (6) Gingerbread and the like 3 (7) Pretzels (8) Biscuits a. Plain biscuits b. Sweet biscuits (9) Waffles and wafers which are light fine bakers’ wares baked between patterned metal plates. (10) Pastries and cakes, containing ingredients such as flour, starches, butter or other fats, sugar milk, cream, eggs, cocoa, chocolate, coffee, honey, fruit, liqueurs, brandy, albumen, cheese, meat, fish, flavourings, yeast, or other leavening agents. (11) Certain bakery products made without flour (12) Crêpes and pancakes (13) Quiche (14) Pizza (15) Crisp savory food products * * * * * Classification of the goods under heading 1905, HTSUS, is not in dispute. The decision in NY N284950 correctly classified the two baked frozen goods under heading 1905, HTSUS, because based on their description, ingredients, and manner of production the “Traditional Dutch Crepes,” and “Delicious Mini Pancake Bites,” are described by the terms of the heading. In particular, EN 19.05 A (12) expressly lists crêpes and pancakes as goods that are included in heading 1905, HTSUS. Similarly, based on the terms and construction of the subheadings, both products are provided for under the terms of subheading 1905.90, HTSUS. This is evident based on the terms of the preceding six-digit subheadings which provide for goods eo nomine or by specific product type. Similarly, EN 19.05 lists the goods by name under their respective subheadings, none of which include crêpes or pancakes. For instance, subheading 1905.10, HTSUS, provides for crispbread, while subheading 1905.20, HTSUS, provides for gingerbread and sweet biscuits, and 1905.32 provides for waffles and wafers. Crêpes and pancakes not being enumerated eo nomine in any of the preceding subheadings can only be classified in the remaining subheading 1905.90 HTSUS, as “Other.” At issue is the tariff classification of the subject crêpes and pancakes. Subheading 1905.90.10, HTSUS, provides for “Bread, pastry, cakes, biscuits and similar baked products and puddings, whether or not containing chocolate, fruit, nuts or confectionery.” Because crêpes and pancakes are not bread, pastry, cakes, biscuits or puddings, in order for the subject “Traditional Dutch Crepes” and “Delicious Mini Pancake Bites,” to be cl

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, GRI 2 through GRI 6, may then be applied. The 2025 HTSUS provisions under consideration are as follows: 1905 Bread, pastry, cakes, biscuits and other baker’s wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. * * * 1905.90 Other: 2 

 1905.90.10 Bread, pastries, cakes, biscuits, pudding and similar baked goods 1905.90.90 Other… 1905.90.90.90 Other... * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS at the international level. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to 1905, HTSUS, provides, in relevant part, as follows: 19.05 – Bread, pastry, cakes, biscuits and other baker’s wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 1905.10 – Crispbread 1905.20 - Gingerbread and the like - Sweet biscuits; waffles and wafers : 1905.31 - - Sweet biscuits 1905.32 - - Waffles and wafers 1905.40 - Rusks, toasted bread and similar toasted products 1905.90 – Other (A) Bread, pastry, cakes, biscuits and other balers’ wares, whether or not containing cocoa. This heading covers all bakers’ wares. The most common ingredients of such w