The tariff classification of starch wafers from France
Issued February 5, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.90.9090
Headings: 1905
Product description
The samples were examined and disposed of. "Wafer Silhouettes" are flat, white, rectangular sheets measuring approximately 6 inches long, 3-1/4 inches wide, and 1/16-inch thick, said to be composed of corn starch, wheat starch, and soya lecithin. Each sample sheet is scored with the outline of a bear, rabbit, or chick. The wafers are used to make donuts in different shapes. The wafer is removed from the sheet, dipped into batter, and then fried. The resulting product will be a bear, rabbit, chick, etc., shaped donut.
CBP rationale
The applicable subheading for the wafer silhouettes will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for communion wafers.
Full text
NY C83563 February 5, 1998 CLA-2-19:RR:NC:2:228 C83563 CATEGORY: Classification TARIFF NO.: 1905.90.9090 Ms. Alice Druckenbrod Hellmann International Forwarders, Inc. 8249 Parkline Blvd., Suite 400 Orlando, FL 32809 RE: The tariff classification of starch wafers from France Dear Ms. Druckenbrod: In your letter dated January 12, 1998, on behalf of Signature Brands LLC, Ocala, FL, you requested a tariff classification ruling. Samples and an ingredients statement were submitted with your letter. The samples were examined and disposed of. "Wafer Silhouettes" are flat, white, rectangular sheets measuring approximately 6 inches long, 3-1/4 inches wide, and 1/16-inch thick, said to be composed of corn starch, wheat starch, and soya lecithin. Each sample sheet is scored with the outline of a bear, rabbit, or chick. The wafers are used to make donuts in different shapes. The wafer is removed from the sheet, dipped into batter, and then fried. The resulting product will be a bear, rabbit, chick, etc., shaped donut. The applicable subheading for the wafer silhouettes will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for communion wafers...and similar products...other...other...other. The rate of duty will be 6.3 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an edible biscuit spoon from Belgium
Revocation of NY N284950; Tariff Classification of Frozen Baked Products
The tariff classification of of a sandwich from South Korea
The tariff classification of stuffed pizza crusts from Austria
The tariff classification of buns and pancakes from China
The tariff classification of snack food from Germany
The tariff classification of frozen baked products from Belgium.
The tariff classification of a frozen appetizer from Canada
The tariff classification of vanilla crème brulee from Canada
The tariff classification of breads and crepes from Italy
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 →