Pizza topping
CLASSIFICATION OF PIZZA TOPPING
Pizza topping made of mozzarella cheese (76 % by weight), sliced into small pieces; pepperoni (22 % by weight); spices (approximately 1 % by weight, comprising dehydrated garlic,
onion powder, chilli pepper); canola oil and calcium silicate (approximately 1 % by weight). The spices are mixed to coat the cheese. The coated cheese and pepperoni are then packaged together, divided by a loose piece of wax paper, in a 280 gram sealed plastic bag as a portion-controlled amount of topping for one extra-large pizza. Sixty-five such bags are shipped together in a single box and intended for use in the food service industry (pizzerias).
Classification rationale:
The product can neither be regarded as a preparation
nor as a set put up for retail sale. Its components, i.e., the “mozzarella cheese” and
the “pepperoni”, are to be classified in their own appropriate headings.
0406.10 (for the “mozzarella”) - GIRs 1 and 6.
1601.00 (for the “pepperoni”) - GIR 1
SORRY, BUT SOMETHING IS WRONG HERE.
I REMEMBER A OLD AND SPECIFIC RULE OF CLASSIFICATION OF GOODS:
“ANY MERCHANDISE MUST HAVE ONLY ONE HS CODE”.
A MISTAKE BY THE WORLD CUSTOMS ORGANIZATION?
Cesar Olivier Dalston: www.dalstontecnologia.com.br
Source: Classification Rulings – HS Committee 55th Session, World Customs Organization, march 2015.