The tariff classification of a wafer from The Slovak Republic.Dear Mr. Valusek:
Issued November 19, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.30.0041
Headings: 1905
Product description
“Horalky” bar consists of wafers separated by a sweet chocolate and peanut flavored filling, coated with chocolate around the edges. The 50-gram bar measures approximately 4 1/2 inches by 1 ¾ inches by 5/8 inch and is put up in a clear plastic wrap. It is composed of wafers, vegetable oil, roasted peanuts, sugar, skimmed milk powder, soya flour, cocoa powder, chocolate, lecithin, vanilla extract, baking powder, and dried egg yolk.
CBP rationale
The applicable subheading for the wafer will be 1905.30.0041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…waffles and wafers…other…containing peanuts or peanut products.
Full text
NY E89423 November 19, 1999 CLA-2-19:RR:NC:2:228 E89423 CATEGORY: Classification TARIFF NO.: 1905.30.0041 Mr. Lucius Valusek DBA Luscious Imports 12721 SW 131 Ave Tigard, OR 97223 RE: The tariff classification of a wafer from The Slovak Republic. Dear Mr. Valusek: In your letter dated October 18, 1999, you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. “Horalky” bar consists of wafers separated by a sweet chocolate and peanut flavored filling, coated with chocolate around the edges. The 50-gram bar measures approximately 4 1/2 inches by 1 ¾ inches by 5/8 inch and is put up in a clear plastic wrap. It is composed of wafers, vegetable oil, roasted peanuts, sugar, skimmed milk powder, soya flour, cocoa powder, chocolate, lecithin, vanilla extract, baking powder, and dried egg yolk. The applicable subheading for the wafer will be 1905.30.0041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…waffles and wafers…other…containing peanuts or peanut products. The rate of duty will be free. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted is not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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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