The tariff classification of baked goods from Belgium.

NY D85908 December 24, 1998 CLA-2-19:RR:NC:2:228 D85908 CATEGORY: Classification TARIFF NO.: 1905.30.0049, 1905.90.1090 Mr. Thomas J. Garriepy Garriepy Belgian Imports Inc. 4 Southgate Circle Biddeford, ME 04005 RE: The tariff classification of baked goods from Belgium. Dear Mr. Garriepy: In your letter received December 15, 1998, you requested a tariff classification ruling. Samples and descriptive literature were submitted with your letter. The samples were examined and disposed of. Chocolate Coated Spoons and Black Chocolate Spoons are described as spoon-shaped puff biscuits with chocolate coated bowls. Chocolate Coated Spoons are made from milk chocolate, sugar, wheat flour, cocoa butter, vegetable shortening, milk powder, cocoa, hazel nuts, whey powder, lactose, starch, proteins, soya flour, malt flour, lecithin, salt and vanilla flavor. Black Chocolate Spoons are made from chocolate, sugar, wheat flour, hydrogenated vegetable oil, coconut, whey, egg yolk, soya lecithin, salt, sodium bicarbonate, sodium pyrophosphate acid and flavoring. Savory Puff Pasted Spoons and Puff Pasted Spoons With Fine Herbs are spoon-shaped biscuits measuring approximately 3 «" long and 1 1/4" wide, containing wheat flour, vegetable oil, salt, and water. The Puff Pasted Spoons With Fine Herbs also contains garlic, basil, parsley and cheese. The Puff Pasted Spoons can be filled, then served warm or cold as appetizers. They are put up in cellophane wrapped, 50-gram packages containing 10 spoons. The applicable subheading for the Chocolate Coated Spoons and Black Chocolate Spoons will be 1905.30.0049, 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...other. The rate of duty will be free. The applicable subheading for the Savory Puff Pasted Spoons and Puff Pasted Spoons With Fine Herbs will be 1905.90.1090, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...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, Robert B. Swierupski Director, National Commodity Specialist Division