E82573 E8 Ruling Active

The tariff classification of a cookie assortment from France

Issued June 3, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.30.0049

Headings: 1905

Product description

Both samples are marked “made in Belgium.” The Delacre brand Collection is an assortment of ten different cookies in a flimsy plastic tray, put up in a cardboard box containing 10.6 ounces (300 grams), net weight. The cookies consist of round, oval, rectangular, and rod-shaped biscuits or wafers wholly or partially covered with chocolate. One cookie variety, “Antarctica,” is topped with white chocolate.

CBP rationale

The applicable subheading for the Delacre Collection cookie assortment 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; waffles and wafers…other…other.

Full text

NY E82573 June 3, 1999 CLA-2-19:RR:NC:2:228 E82573 CATEGORY: Classification TARIFF NO.: 1905.30.0049 Ms. Ann Adell Liberty Richter, Inc. 400 Lyster Avenue Saddle Brook, NJ 07663-5910 RE: The tariff classification of a cookie assortment from France Dear Ms. Adell: In your letter dated May 14, 1999 you requested a tariff classification ruling. Two samples, submitted with your letter, were examined and disposed of. Both samples are marked “made in Belgium.” The Delacre brand Collection is an assortment of ten different cookies in a flimsy plastic tray, put up in a cardboard box containing 10.6 ounces (300 grams), net weight. The cookies consist of round, oval, rectangular, and rod-shaped biscuits or wafers wholly or partially covered with chocolate. One cookie variety, “Antarctica,” is topped with white chocolate. The applicable subheading for the Delacre Collection cookie assortment 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; waffles and wafers…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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