N010128 N0 Ruling Active

The tariff classification of cookies from Australia.

Issued May 8, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.31.0049

Headings: 1905

Product description

Pictures and an ingredients breakdown were submitted with your letter. Orange and Ginger Cookies are made from rolled oats, flour, diced ginger in syrup, citrus peel, sugar, butter, honey, shredded coconut, Fruitrim (fruit juice, grain dextrin), orange oil, salt, baking soda, cinnamon powder, and ginger powder. The baked, round cookies weigh 60 grams each, and will be packed for retail sale in cellophane-wrapped plastic trays, six cookies to a tray.

CBP rationale

The applicable subheading for the Orange and Ginger Cookies 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.

Full text

N010128 May 8, 2007 CLA-2-19:RR:E:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Ms. Litsa Sahawneh Byron Bay Cookie Company Pty. Ltd. 6 Brigantine Street Byron Bay NSW Australia 2481 RE: The tariff classification of cookies from Australia. Dear Ms. Sahawneh: In your letter dated April 22, 2007, you requested a tariff classification ruling. Pictures and an ingredients breakdown were submitted with your letter. Orange and Ginger Cookies are made from rolled oats, flour, diced ginger in syrup, citrus peel, sugar, butter, honey, shredded coconut, Fruitrim (fruit juice, grain dextrin), orange oil, salt, baking soda, cinnamon powder, and ginger powder. The baked, round cookies weigh 60 grams each, and will be packed for retail sale in cellophane-wrapped plastic trays, six cookies to a tray. The applicable subheading for the Orange and Ginger Cookies 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 telephone number (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

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