The tariff classification of a wafer confectionery product from Russia

N036002 August 26, 2008 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.32.0049 Mr. Michael Molfetta, Jr. Freight Brokers Global Services, Inc. 1200 Brunswick Ave. Far Rockaway, NY 11691 RE: The tariff classification of a wafer confectionery product from Russia Dear Mr. Molfetta: In your letter dated August 6, 2008, on behalf of Pomex, Inc., Las Vegas, NV, you requested a tariff classification ruling. Samples, ingredients breakdowns, and images of the packaging were submitted with your letter. The samples were examined and disposed of. The products are confections consisting of a baked, spherical-shaped wafer, approximately one inch in diameter, with a soft, sweet, paste-like filling, enrobed in “white chocolate,” and topped with shredded coconut or crushed hazelnuts. Landrin Waferatto Classic’s white, coconut-flavored filling contains a whole almond. Landrin Waferatto Gold has a brown-colored, hazelnut and chocolate-flavored filling. Each wafer product will be individually-wrapped, 15 units packed for retail sale in a cardboard box. The applicable subheading for these filled wafer products will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…waffles and wafers…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