Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Ruling C-2016-009473

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&&According to the documentation provided, the product is a pack of five, 420 gram flatbread measuring 16 in. x 12 in. The flatbread is composed of over 25% enriched wheat flour, water, sunflower oil, salt and yeast. They are fully cooked and then frozen for transport.

HS Classification

1905.90.20.00

CBSA Reasoning

&&Heading 19.05 provides for breads, pastry, biscuits and other bakers' wares, which includes flatbreads. The most common ingredients of such wares are cereal flours, leavens and salt but they may also contain other ingredients such as of leguminous vegetables, malt extract or milk. The product is considered to be bread that has been made by baking dough from enriched wheat flour, water, sunflower oil and yeast and meets the terms of 1905.90 as other breads.

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