K81310 K8 Ruling Active

The tariff classification of biscuit products from the Netherlands

Issued December 1, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.90.1090

Headings: 1905

Product description

The products are spherical-shaped baked goods consisting of a whole peanut enrobed in a thick, crisp, biscuit coating. Examination of several samples found the thickness of the coating was equal to or greater than the diameter of the peanut.

CBP rationale

The applicable subheading for these coated peanut products will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…whether or not containing chocolate, fruit, nuts or confectionery…other…other.

Full text

NY K81310 December 1, 2003 CLA-2-19:RR:NC:2:228 K81310 CATEGORY: Classification TARIFF NO.: 1905.90.1090 Mr. Marty Sokoloff Good Groceries Company, Inc. 26 20th Street Brooklyn, NY 11232 RE: The tariff classification of biscuit products from the Netherlands Dear Mr. Sokoloff: In your letter dated November 13, 2003 you requested a tariff classification ruling. Samples, submitted with your letter, were examined and disposed of. The products are spherical-shaped baked goods consisting of a whole peanut enrobed in a thick, crisp, biscuit coating. Examination of several samples found the thickness of the coating was equal to or greater than the diameter of the peanut. The applicable subheading for these coated peanut products will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…whether or not containing chocolate, fruit, nuts or confectionery…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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