The tariff classification of cookies from Denmark.
Issued June 28, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.30.0040
Headings: 1905
Product description
Products described as "Copenhagen Cremes" are sandwich cookies consisting of puff pastry biscuits with a sweet cream filling. The fillings may be orange, chocolate, or vanilla flavored. The "Select" group of products are round, baked cookies, some coated with chocolate, others containing nuts. "Butter Chocolates" is an assortment of different types of butter cookies, all partly coated with chocolate. "Concerto" is an assortment of sandwich and butter cookies, some partly coated with chocolate. "Alphabet Cookies" are baked cookies in the shape of the letters of the alphabet. All products are put up in retail sized boxes or tins.
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 853567 June 28, 1990 CLA-2-19:S:N:N1:228 853567 CATEGORY: Classification TARIFF NO.: 1905.30.0040 Ms. Debbie Rodriguez Inter-Maritime Forwarding Co., Inc. 156 William Street New York, N.Y. 10038 RE: The tariff classification of cookies from Denmark. Dear Ms. Rodriguez: In your letter dated June 14, 1990, on behalf of Dansk Biscuit Co., Melville, N.Y., you requested a tariff classification ruling. Eleven samples were submitted with your inquiry. Products described as "Copenhagen Cremes" are sandwich cookies consisting of puff pastry biscuits with a sweet cream filling. The fillings may be orange, chocolate, or vanilla flavored. The "Select" group of products are round, baked cookies, some coated with chocolate, others containing nuts. "Butter Chocolates" is an assortment of different types of butter cookies, all partly coated with chocolate. "Concerto" is an assortment of sandwich and butter cookies, some partly coated with chocolate. "Alphabet Cookies" are baked cookies in the shape of the letters of the alphabet. All products are put up in retail sized boxes or tins. 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. The samples will be returned, as requested. 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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