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The tariff classification of cookies from Ireland.
Issued June 19, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 853432 (June 19, 1990)
Tariff classification
HTS codes: 1905.30.0040
Headings: 1905
Product description
Samples accompanied your letter, were examined and disposed of. The products - Oatmeal & Sesame Cookies, Lemon & Walnut Cookies, Chocolate Chip Cookies, and Almond Chip Shortcake - are round, baked articles put up in retail packages containing 5.3 ounces, net weight. All contain wheat flour, sugar, vegetable shortening, and a leavening agent. Depending on variety, other ingredients are flaked oats, sesame seeds, salt, molasses, cinnamon, non fat milk, nuts, eggs, citric acid, lemon oil, butter, and lecithin.
CBP rationale
The applicable subheading for the cookies will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa.
Full text
NY 853432 June 19, 1990 CLA-2-19:S:N:N1:228 853432 CATEGORY: Classification TARIFF NO.: 1905.30.0040 Mr. Edward Feder A. Burghart Shipping Co., Inc. Hemisphere Center Newark, NJ 07114 RE: The tariff classification of cookies from Ireland. Dear Mr. Feder: In your letter dated June 7, 1990, on behalf of Shamrock, U.S.A., you requested a tariff classification ruling. Samples accompanied your letter, were examined and disposed of. The products - Oatmeal & Sesame Cookies, Lemon & Walnut Cookies, Chocolate Chip Cookies, and Almond Chip Shortcake - are round, baked articles put up in retail packages containing 5.3 ounces, net weight. All contain wheat flour, sugar, vegetable shortening, and a leavening agent. Depending on variety, other ingredients are flaked oats, sesame seeds, salt, molasses, cinnamon, non fat milk, nuts, eggs, citric acid, lemon oil, butter, and lecithin. The applicable subheading for the cookies will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...sweet biscuits...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). 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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