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E82565 E8 Ruling Active

The tariff classification of cookies from Holland.

Issued June 7, 1999 by U.S. Customs and Border Protection.

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E8 E82565 (June 7, 1999)

Tariff classification

HTS codes: 1905.30.0049

Headings: 1905

Product description

Delacre brand Delice Fruit (raspberry flavor) are round biscuits approximately 2 inches in diameter, with a firm, jelly-like raspberry-flavored filling. The biscuit is made from unbleached wheat flour, vegetable fat, sugar, eggs, glucose syrup, sodium bicarbonate, sodium pyrophosphate acid, salt, soy lecithin and color. The filling is composed of glucose syrup, raspberry puree, apple puree, sorbitol, glycerol, pectin, flavoring, citric acid, elderberry concentrate and color. They are packaged 10 cookies to a flimsy plastic tray, in a box weighing 125 grams, net weight.

CBP rationale

The applicable subheading for the Delice Fruit cookies 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.

Full text

NY E82565 June 7, 1999 CLA-2-19:RR:NC:2:228 E82565 CATEGORY: Classification TARIFF NO.: 1905.30.0049 Ms. Ann Adell Liberty Richter 400 Lyster Avenue Saddle Brook, NJ 07663-5910 RE: The tariff classification of cookies from Holland. Dear Ms. Adell: In your letter dated May 14, 1999, you requested a tariff classification ruling. The samples submitted with your letter were examined and disposed of. Delacre brand Delice Fruit (raspberry flavor) are round biscuits approximately 2 inches in diameter, with a firm, jelly-like raspberry-flavored filling. The biscuit is made from unbleached wheat flour, vegetable fat, sugar, eggs, glucose syrup, sodium bicarbonate, sodium pyrophosphate acid, salt, soy lecithin and color. The filling is composed of glucose syrup, raspberry puree, apple puree, sorbitol, glycerol, pectin, flavoring, citric acid, elderberry concentrate and color. They are packaged 10 cookies to a flimsy plastic tray, in a box weighing 125 grams, net weight. The applicable subheading for the Delice Fruit cookies 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. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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