Tariff Classification Advance Ruling
Flatbread, imported as (FB) Flatbread 30x40”


Mr. Giulio Lopez
Les Aliments Pizza Base Italia Inc.
Pizza Base Italia Foods Inc.
403 Avenue Des Grands-Prés
Terrebonne, QC J6V 0A3

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Milgram & Company Ltd. for an advance ruling on the tariff classification of a flatbread, imported as (FB) Flatbread 30x40”. This product is supplied by Molino Caputo di Amodio Caputo, Crotone, Italy.

TRS Number: 276976
Classification Number: 1905.90.20.00
Effective Date:

Product Description

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.

Analysis and Justification

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.


Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

By virtue of G.I.R. #1 and #6, the (FB) Flatbread 30x40” is classified under 1905.90.20.00 of the Customs Tariff.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered reason to believe for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All D-Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit ‘B’
Trade Policy Division
Headquarters, Ottawa

File Number


Date modified: