A80247 A8 Ruling Active

The tariff classification of biscuits from Switzerland

Issued February 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.30.0040

Headings: 1905

Product description

The sample was examined and disposed of. The product is a round, dome-shaped product, approximately 1-1/4 inches in diameter and 5/8-inch tall, consisting of what appears to be a thin, chocolate cake with a soft filling, enrobed in chocolate. Twelve such articles are packed in a plastic tray, wrapped in clear plastic film.

CBP rationale

The applicable subheading for the chocolate covered biscuits 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 A80247 February 23, 1996 CLA-2-19:RR:NC:228:FC 228 A80247 CATEGORY: Classification TARIFF NO.: 1905.30.0040 Mr. Alex Zadroga General Shipping Co., Inc. 30 Montgomery Street Jersey City, NJ 07303 RE: The tariff classification of biscuits from Switzerland Dear Mr. Zadroga: In your letter dated December 28, 1995, on behalf of World Finer Foods, Inc., Bloomfield, NJ, which was received by this office on January 22, 1996, you requested a tariff classification ruling. A sample and ingredients list was submitted with your letter. The sample was examined and disposed of. The product is a round, dome-shaped product, approximately 1-1/4 inches in diameter and 5/8-inch tall, consisting of what appears to be a thin, chocolate cake with a soft filling, enrobed in chocolate. Twelve such articles are packed in a plastic tray, wrapped in clear plastic film. The applicable subheading for the chocolate covered biscuits 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →