Question

A food handler does not need to worry about time and temperature control when handling which food

Answer 1

I believe the answer is: warmed tortillas

The material that is used to make 'warmed tortillas' usually contain various substance that increase the quality life of the product. On top of that, these type of products typically stored in refrigerator that slow down the rotting process of the food.

Answer 2

TCS food requires time and temperature control to prevent microorganisms and the production of toxins. TCS food include milk,eggs, fish, meat...
Honey for example is not a TCS food, and a food handler does not to worry about time and temperature control when handling it.