Up is Down and Bread is Pasta

Tweet

Sep. 25, 2025
By: Hannah B. Kreinik

We apologize to those of you that have not had lunch yet, as this latest CBP update is bound to make you crave something tasty. Customs has revoked rulings NY N265988 (July 17, 2025) and NY L86382 (July 27, 2005) in favor of HQ H344666. The rulings cover tortilla seafood spring rolls and breaded shrimp.

In its’ analysis, Customs found that the tortilla seafood spring rolls and breaded shrimp were properly classified under 1902.20.00, covering

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: Stuffed pasta, whether or not cooked or otherwise prepared.

Customs found that the tortilla roll shells and the breaded coating found on both products were most like that of pasta’s main ingredients. In describing the definition of pasta, Customs focused on the wheat, flour, water, salt, and semolina used to make pasta. Customs also noted that the Explanatory Note for heading 1902 described pasta as, “semolinas or flours of wheat, maize, rice, potatoes, etc.” In addition, the Explanatory Note explains that the pasta under the heading includes stuffed pasta with meat, fish, and other substances.

Customs compared the pasta described in heading 1902 with the two products at issue. Customs concluded that the top layers of the products were made from the same ingredients as pasta: wheat, flour, water, and salt. As such, Customs determined that the tortilla seafood spring rolls and breaded shrimp were classified with other stuffed pastas under heading 1902. Of course, homemade play dough is made of . . . flour, water, and salt as well, so perhaps that is also pasta.

Importers should be aware that Customs and other federal agencies are in a phase of unprecedented enforcement matters and trade concerns. Revocations, such as this one, tend to bring around the age-old question, is a hot dog a sandwich?

Barnes, Richardson & Colburn attorneys are here to inform you of the latest, and somewhat strange, in classification developments.