Composite bakery products are generally classified by their essential character, which is typically determined by the predominant component by weight or the component that gives the product its primary identity. A meat-filled pastry, for example, may be classified as a prepared meat product rather than a bakery good if the filling constitutes the essential character. CBP binding rulings are advisable for novel or ambiguous composite products, as the duty rate difference between bakery and prepared food chapters can be significant.

Imported tortillas must meet all standard FDA food labeling requirements, including ingredient lists, nutrition facts, and allergen declarations in English. There are no tortilla-specific labeling regulations beyond these general requirements, but products making claims such as 'whole grain' or 'organic' must substantiate those claims under applicable FDA and USDA standards. Country-of-origin labeling requirements under CBP rules also apply.