850981 85 Ruling Active

The tariff classification of biscuits from Argentina.

Issued April 26, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.90.1060, 1905.30.0040

Headings: 1905

Product description

The tariff classification of biscuits from Argentina.

CBP rationale

The applicable subheading for the butter palmiers will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares.

Full text

NY 850981 Apr 26 1990 CLA-2-19:S:N:N1:228 850981 CATEGORY: Classification TARIFF NO.: 1905.30.0040; 1905.90.1060 Mr. Alejandro Eisler Deli France S.A. San Martin 2852 Florida, Pcia Bs. As Argentina RE: The tariff classification of biscuits from Argentina. Dear Mr. Eisler: In your letter dated March 23, 1990 you requested a tariff classification ruling. Samples and descriptive literature accompanied your letter. The samples were examined and disposed of. "Butter palmiers" are palm leaf shaped cookies made from a puff-pastry dough. The stated ingredients are soft gluten flour, butter, sugar and salt. The products are packed in retail containers weighing 9 ounces, net weight. "Cheese cookies" are disc-shaped biscuits cut from a dough composed of flour, grated parmesan cheese, margarine and water. The products are baked, cooled and packed in retail units containing 9 ounces, net weight. The applicable subheading for the butter palmiers will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...sweet biscuits...other. The rate of duty will be free. The cheese cookies will be classified in subheading 1905.90.1060, HTS, which provides for bread, pastry, cakes, biscuits and similar baked products...other. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

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