CBP Ruling N010195: The tariff classification of cookies from Australia

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N0 N010195 (May 14, 2007)

Tariff classification

HTS codes: 1905.31.0049

Headings: 1905

Product description

Descriptive literature accompanied your letter. Gluten Free Dark Choc Orange Cookie are baked cookies composed of gluten free flour, dark compound chocolate, citrus peel, butter, egg pulp, sugar, starch, cocoa powder, skim milk powder, salt, soda, and orange oil. The cookies are packaged for retail sale in a box containing 150 grams of cookies in a plastic film bag and as individually-wrapped cookies in a display box holding 12 cookies.

CBP rationale

12 cookies. The applicable subheading for the Gluten Free Dark Choc Orange Cookie 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.

Full text

N010195 May 14, 2007 CLA-2-19:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Ms. Litsa Sahawneh Byron Bay Cookie Company Pty Ltd. 6 Brigantine Street Byron Bay, NSW 2481 Australia RE: The tariff classification of cookies from Australia Dear Ms. Sahawneh: In your letter dated April 22, 2007 you requested a tariff classification ruling. Descriptive literature accompanied your letter. Gluten Free Dark Choc Orange Cookie are baked cookies composed of gluten free flour, dark compound chocolate, citrus peel, butter, egg pulp, sugar, starch, cocoa powder, skim milk powder, salt, soda, and orange oil. The cookies are packaged for retail sale in a box containing 150 grams of cookies in a plastic film bag and as individually-wrapped cookies in a display box holding 12 cookies. The applicable subheading for the Gluten Free Dark Choc Orange Cookie 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

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