The tariff classification of cookies from New Zealand

N005922 February 8, 2007 CLA-2-19:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Ms. Rebecca Friedlander Meycov Food Limited 11B Gaya Grove Ngaio, Wellington 6035 New Zealand RE: The tariff classification of cookies from New Zealand Dear Ms. Friedlander: In your letter dated January 23, 2007 you requested a tariff classification ruling. Your letter describes three varieties of “biscuit cookies,” Ginger Spice, Lemon & Manuka Honey, and Double Chocolate. Ingredients common to all are wheat flour, butter, and sugar. The Ginger Spice cookie also contains golden syrup, and a spice blend, the Lemon & Manuka Honey cookie contains honey and lemon concentrate, and the Double Chocolate variety contains dark chocolate and water. The baked cookies weight 12 grams each, and will be imported individually packaged for retail sale or in packs for bulk retail and wholesale sale. The applicable subheading for these three products will be 1905.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…sweet biscuits…other…other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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