1901.20 - Mixes and doughs for the preparation of bakers' wares of heading 1905:
Sub-classifications
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1901 2015 00
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1901 2025 00
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1901 2035 00
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1901 2040 00
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1901 2050 00
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1901 2060 00
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1901 2070 00
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1901 2080 00
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Overview
This HTS category, 1901.20, specifically covers "Mixes and doughs for the preparation of bakers' wares of heading 1905." This means it applies to pre-formulated mixtures of ingredients designed to be further processed into baked goods such as bread, cakes, biscuits, pastries, and similar items. Crucially, these are not finished baked products themselves but rather the intermediate preparations used to create them.
Distinguishing this category from its siblings is essential for accurate classification. Heading 1901.10 pertains to preparations specifically formulated and packaged for infants or young children, indicating a distinct target consumer and formulation. Heading 1901.90, the "Other" category, serves as a residual classification for food preparations of the types covered by heading 1901 that do not fall into the more specific subcategories, including 1901.20. Therefore, if a product is clearly a mix or dough intended for baking, it will be classified under 1901.20 and not in the general "Other" category unless it possesses other characteristics that place it there.
Within 1901.20, further subdivisions exist to refine classification based on specific compositional and packaging criteria. The subcategories differentiate based on the butterfat content, specifically whether the mix or dough contains "over 25 percent by weight of butterfat" and whether it is "not put up for retail sale." This distinction is vital for determining the final tariff rate, as these compositional differences can significantly impact duty assessments. The presence of a high butterfat content, coupled with a commercial, bulk presentation rather than individual consumer packaging, guides the importer to the most precise classification.