CBP Ruling N041555 — The tariff classification of biscuits

Tariff classification

HTS codes: 1905.31.0049, 1905.90.1090

Headings: 1905

Product description

The samples were examined and disposed of. The products are baked snack foods packaged for retail sale. Keebler brand Grahams Crackers (sic) are rectangular-shaped products, approximately 5 inches long and 2-1/2 inches wide, composed of enriched wheat flour, sugar, vegetable oil, graham flour, molasses, honey, corn syrup, high fructose corn syrup, calcium carbonate, salt, leavening, lecithin, and artificial flavor. Keebler brand Wheatables snack crackers are wave-shaped crackers consisting of enriched wheat flour, vegetable oil, whole wheat flour, sugar, honey, high fructose corn syrup, toasted whole grain wheat, salt, malt extract, natural flavor, leavening, caramel color, and lecithin.

CBP rationale

The applicable subheading for the graham crackers will be 1905.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…sweet biscuits…other…other. The applicable subheading for the Wheatables snack crackers will be 1905.90.1090, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…biscuits and similar baked products…other…other.

Full text

N041555 October 28, 2008 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049; 1905.90.1090 Mr. Eric Hutchens Cortez Customhouse Brokerage Company 4950 West Dickman Road Battle Creek, MI 49015 RE: The tariff classification of biscuits Dear Mr. Hutchens: In your letters dated September 4, 2008 and October 8, 2008, on behalf of Kellogg Company, Battle Creek, MI, you requested a tariff classification ruling. Samples of two products were submitted with your first letter; ingredients breakdowns accompanied your October correspondence. The samples were examined and disposed of. The products are baked snack foods packaged for retail sale. Keebler brand Grahams Crackers (sic) are rectangular-shaped products, approximately 5 inches long and 2-1/2 inches wide, composed of enriched wheat flour, sugar, vegetable oil, graham flour, molasses, honey, corn syrup, high fructose corn syrup, calcium carbonate, salt, leavening, lecithin, and artificial flavor. Keebler brand Wheatables snack crackers are wave-shaped crackers consisting of enriched wheat flour, vegetable oil, whole wheat flour, sugar, honey, high fructose corn syrup, toasted whole grain wheat, salt, malt extract, natural flavor, leavening, caramel color, and lecithin. The applicable subheading for the graham crackers will be 1905.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…sweet biscuits…other…other. The rate of duty will be free. The applicable subheading for the Wheatables snack crackers will be 1905.90.1090, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…biscuits and similar baked products…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 ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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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