811140 81 Ruling Active

The tariff classification of chocolate covered wafers from Hungary.

Issued June 15, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.30.0040

Headings: 1905

Product description

The samples provided were examined and disposed of. Roy Wafer Choco, Roy Wafer Nut, Roy Wafer Lemon, Gold Wafer Nut and Gold Wafer Coco are chocolate covered wafers separated by a sweet filling. They are composed of sugar, vegetable oil, wheat flour, milk powder, cocoa powder, lecithin, salt, preservatives and flavorings. They are individually wrapped in sealed, metallized plastic, measuring approximately 4 in. X 2 in. X 1/2 in.

CBP rationale

The applicable subheading for the chocolate covered wafers will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for breads, pastry, cakes, biscuits, and other bakers' wares, whether or not containing cocoa.

Full text

NY 811140 June 15, 1995 CLA-2-19:S:N:N7:228 811140 CATEGORY: Classification TARIFF NO.: 1905.30.0040 Billie L. McClintock L & I Imports, Inc. P.O. Box 994 Somerset, PA 15501 RE: The tariff classification of chocolate covered wafers from Hungary. Dear Ms. McClintock: In your letter dated May 24, 1995 you requested a tariff classification ruling. Ingredients breakdowns and samples were submitted with your letter. The samples provided were examined and disposed of. Roy Wafer Choco, Roy Wafer Nut, Roy Wafer Lemon, Gold Wafer Nut and Gold Wafer Coco are chocolate covered wafers separated by a sweet filling. They are composed of sugar, vegetable oil, wheat flour, milk powder, cocoa powder, lecithin, salt, preservatives and flavorings. They are individually wrapped in sealed, metallized plastic, measuring approximately 4 in. X 2 in. X 1/2 in. The applicable subheading for the chocolate covered wafers will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for breads, pastry, cakes, biscuits, and other bakers' wares, whether or not containing cocoa...sweet biscuits: waffles and wafers...other. The rate of duty will be free. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). Two of the five samples submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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