I83231 I8 Ruling Active

The tariff classification of a biscuit product from England

Issued June 28, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.32.0049

Headings: 1905

Product description

The samples were examined and disposed of. The product is identified as a “five finger” Kit Kat® candy bar, net weight 2.11 ounces, consisting of three baked wafers separated by a sweet crème filling, enrobed in chocolate.

CBP rationale

The applicable subheading for this product will be 1905.32.0049, 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…waffles and wafers…other…other.

Full text

NY I83231 June 28, 2002 CLA-2-19:RR:NC:2:228 I83231 CATEGORY: Classification TARIFF NO.: 1905.32.0049 Ms Mary Louise W. Porter Hershey Foods Corporation 100 Crystal A Drive Hershey, PA 17033-0810 RE: The tariff classification of a biscuit product from England Dear Ms Porter: In your letter dated June 20, 2002 you requested a tariff classification ruling. Samples of American-made products and a copy of the packaging material for the imported article were submitted with your letter. The samples were examined and disposed of. The product is identified as a “five finger” Kit Kat® candy bar, net weight 2.11 ounces, consisting of three baked wafers separated by a sweet crème filling, enrobed in chocolate. The applicable subheading for this product will be 1905.32.0049, 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…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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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