The tariff classification of a cookie mix and a brownie mix from China.

N013468 July 5, 2007 CLA-2-19:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.20.6500, 1901.20.7000 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of a cookie mix and a brownie mix from China. Dear Mr. Gat: In your letters dated June 14, 2007 and you requested a tariff classification ruling. Samples, ingredients breakdowns, and pictorial literature were submitted with your letter. The samples were examined and disposed of. Item no. CCO-223143A Chocolate Chip Brownie Mix and item no. CCO-223143B Chocolate Chip Cookie Mix are said to contain white sugar (over 10 percent by dry weight), flour, chocolate chips, cocoa powder (less than 40 percent), butterfat, lecithin, vanillin, brown sugar, and baking powder. The Chocolate Chip Cookie Mix also contains baking soda and salt. The mixes are put up in 500-ml bottles measuring 7-3/4 inches tall. The brown and white-colored ingredients of the mix fill the bottle in alternating layers. Depending upon the mix, only the addition of butter, eggs, and vanilla are added prior to baking. The applicable subheading for item no. CCO-223143A Chocolate Chip Brownie Mix and item no. CCO-223143B Chocolate Chip Cookie Mix, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…mixes and doughs described in additional U.S. note 1 to chapter 19…described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the mixes will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.18, HTSUS. 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/. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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