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861343 86 Ruling Active

The tariff classification of cookies from Italy

Issued March 15, 1991 by U.S. Customs and Border Protection.

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86 861343 (March 15, 1991)

Tariff classification

HTS codes: 1905.30.0040

Headings: 1905

Product description

The tariff classification of cookies from Italy

CBP rationale

The applicable subheading for the cookie assortments 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 861343 Mar 15, 1991 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1905.30.0040 Mr. Joseph C. Broussard BDP International, Inc. 810 Oregon Ave, Suite E Linthicum, MD 21090 RE: The tariff classification of cookies from Italy Dear Mr. Broussard: In your letter dated March 11, 1991, on behalf of Pheasant Farms, Inc., Stephentown, NY, you requested a tariff classification ruling. Descriptive literature and three sample packages accompanied your letter. The samples were opened, examined, and disposed of. The products are different packages containing assorted baked cookies in a variety of shapes. Some are filled or coated with chocolate, others with jam or confectionery cream, sprinkles or nuts. The packages are retail units, containing from 250 to 1000 grams, net weight. The applicable subheading for the cookie assortments 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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