Baked food preparation classification extends to intermediate dough products dried and hardened before final cooking

Mixture and dough of wheat flour, sugar and water, cut into shape, dried and hardened by heating was treated as a baked food preparation rather than pellets. The ruling reasoned that intermediate heating amounted to baking and that such products can fall within the scope of bakers' wares even if further processing is needed before consumption. On that basis, the product was classified under tariff item 1901 20 00 and not under tariff item 1103.

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Issues: Whether the applicant's mixture and dough of wheat flour, sugar and water, cut into specific shape and dried and hardened by heating, is classifiable under tariff item 1901 20 00 or under tariff item 1103.

Analysis: The product was found to be a mixture and dough that is cut into shape and then dried and hardened by heating, which amounts to baking at an intermediate stage. Goods of this nature fall within the scope of baked food preparations of flour under HSN 1905, including biscuits and other bakers' wares, even if the final edible preparation requires further processing such as baking or frying. The cited comparable ruling on papad also supported the view that an intermediate baked product may still be treated as a bakers' ware for classification purposes. On that basis, the product was treated as mixes and dough for preparation of biscuits and other bakers' wares, rather than as pellets under HSN 1103.

Conclusion: The product is classifiable under tariff item 1901 20 00 and the ruling is in favour of the applicant.

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