G81452 G8 Ruling Active

The tariff classification of snack foods from Belarus

Issued September 21, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.30.0041, 1905.30.0049

Headings: 1905

Product description

The samples were examined and disposed of. The products, called “waffle bar” or “wafer bar,” are rectangular-shaped, individually-wrapped snack foods measuring approximately 4 inches long, 1 inch wide, and ¾-inch thick, consisting of five baked wafers separated by four sweet filling layers. One product, “Rakurs,” is enrobed in chocolate. The stated ingredients in “Rakurs” are chocolate, flour, sugar, dry milk, peanuts, fat, coconut oil, cocoa powder, dehydrated eggs, salt, and baking soda. “Mercury” is composed of fat, flour, sugar, dry milk, cocoa powder, alcohol, flavors, salt, baking soda, and fructose. “Smak” consists of sugar, apple puree, flour, fruit puree, dehydrated eggs, salt, flour treatments, raising agents, and citric acid.

CBP rationale

The applicable subheading for “Rakurs” 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…sweet biscuits; waffles and wafers…other…containing peanuts or peanut products. The applicable subheading for “Mercury” and “Smak” will be 1905.30.0049, 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 G81452 September 21, 2000 CLA-2-19:RR:NC:2:228 G81452 CATEGORY: Classification TARIFF NO.: 1905.30.0041; 1905.30.0049 Ms. Olga Novikova Double Star Enterprises Co., Inc. 206 East 38th Street New York, NY 10016 RE: The tariff classification of snack foods from Belarus Dear Ms. Novikova: In your letter dated September 5, 2000 you requested a tariff classification ruling. Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. The products, called “waffle bar” or “wafer bar,” are rectangular-shaped, individually-wrapped snack foods measuring approximately 4 inches long, 1 inch wide, and ¾-inch thick, consisting of five baked wafers separated by four sweet filling layers. One product, “Rakurs,” is enrobed in chocolate. The stated ingredients in “Rakurs” are chocolate, flour, sugar, dry milk, peanuts, fat, coconut oil, cocoa powder, dehydrated eggs, salt, and baking soda. “Mercury” is composed of fat, flour, sugar, dry milk, cocoa powder, alcohol, flavors, salt, baking soda, and fructose. “Smak” consists of sugar, apple puree, flour, fruit puree, dehydrated eggs, salt, flour treatments, raising agents, and citric acid. The applicable subheading for “Rakurs” 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…sweet biscuits; waffles and wafers…other…containing peanuts or peanut products. The rate of duty will be free. The applicable subheading for “Mercury” and “Smak” will be 1905.30.0049, 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. 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 (19 CFR Part 134). Some of the samples you have submitted do not appear to be 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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