Tarrif chaper for bread crumbs

[S.C. WADHWA]

Dear Experts,

1. process of manufacturing of the bread crumbs are follows:-

“Batch making: The required ingredients weighed and mixed in a blender till the batch is mixed homogeneously.

Conveying : The mixed material conveyed to a Extruder through a conveyor.

Extrusion: The material is feed through Twin-Screw feeder into the Extruder. The proper cooking of the material is done with the help of the required temperature. Simultaneously, the required process water is pumped through variable sped pump attached with the Extruder. The extruded product will be passed through a required die and the material palletized. The pallets conveyed through the conveying system to toaster.

Toasting: The pallets from the extruder are conveyed to the toaster, which reduces the moisture according to the requirement. The high moisture content in the product reduced to the required as per the parameter in the drying system of the toaster with help of the hot air which will be controlled by a panel attached with the system.

Inspection Conveyor: The toasted product passes through an inspection conveyor where the over toasted/burnt particles are segregated.

Crushing: The material is grounded/crushed in a mill as per the required size.

Weighing and Packing: The product is weighed as per the required size and packed in poly bags and then to carton/HDPE Bag as per the packing specification.

Now my query is in which tariff heading bread crumbs fall. Please give your experts opinion.

Regards,

WADHWA

[YAGAY andSUN]

1905 90 90

AI Summary

Tariff classification: bread crumbs classified under heading 1905 90 90 based on described manufacturing process. The manufacturing sequence for bread crumbs comprises mixing, twin screw extrusion with cooking and pelletizing, toaster drying to reduce moisture, inspection, crushing/milling to required granule size, and weighing and packing; based on these transformative steps the expert reply classifies the product under 1905 90 90 as a finished bakery-derived crumb product.