In the April 9, 2025, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying certain frozen baked goods as other baker’s wares under HTSUS 1905.90.90 (4.5 percent duty) rather than as baked products similar to bread, pastry, cakes, biscuits, or puddings under HTSUS 1905.90.1041 (duty-free).
Ruling HQ H293899 will revoke ruling NY N284950 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after June 9.
The items at issue are crepes and pancake bites packed into a box. Consumer instructions say they may be pan-fried, microwaved, and/or heated in an oven.
CBP explains that these items are not similar to bread, cakes, pastries, and biscuits because they are not oven-baked and are not used exclusively as a dessert. Instead, they are more akin to waffles and wafers.
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