N053826 N0 Ruling Active

The tariff classification of a cookie assortment from Germany

Issued March 13, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.32.0049, 1905.31.0049

Headings: 1905

Product description

The product is an assortment of 15 cookies of different shapes and sizes, each cookie resting in a separate compartment in a plastic tray, two plastic-wrapped trays packed in a rectangular metal tin holding 1400 grams, net weight. A removable, printed, clear film wrapper with consumer information and illustrations of the cookies covers the tin, and a printed film liner with illustrations and descriptions of the cookies is affixed to the inside of the container’s lid. The cookies themselves consist of baked biscuits, wafers, or filled wafers wholly or partially covered with dark, milk, or white chocolate, or a combination of two different chocolates.

CBP rationale

1400 grams, net weight. A removable, printed, clear film wrapper with consumer information and illustrations of the cookies covers the tin, and a printed film liner with illustrations and descriptions of the cookies is affixed to the inside of the container’s lid. The cookies themselves consist of baked biscuits, wafers, or filled wafers wholly or partially covered with dark, milk, or white chocolate, or a combination of two different chocolates. The applicable subheading for the biscuits 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; waffles and wafers…sweet biscuits… other…other. The rate of duty will be free. The applicable subheading for the wafers and filled wafers 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…sweet biscuits; waffles and wafers…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.

Full text

N053826 March 13, 2009 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049; 1905.32.0049 Ms. Margaret Eckert German Agricultural Marketing Board 42 Lehigh Lane Hicksville, NY 11801 RE: The tariff classification of a cookie assortment from Germany Dear Ms. Eckert: In your letter dated March 5, 2009 on behalf of Miller conSup, you requested a tariff classification ruling. A sample, submitted with your letter, was opened, examined, and disposed of. The product is an assortment of 15 cookies of different shapes and sizes, each cookie resting in a separate compartment in a plastic tray, two plastic-wrapped trays packed in a rectangular metal tin holding 1400 grams, net weight. A removable, printed, clear film wrapper with consumer information and illustrations of the cookies covers the tin, and a printed film liner with illustrations and descriptions of the cookies is affixed to the inside of the container’s lid. The cookies themselves consist of baked biscuits, wafers, or filled wafers wholly or partially covered with dark, milk, or white chocolate, or a combination of two different chocolates. The applicable subheading for the biscuits 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; waffles and wafers…sweet biscuits… other…other. The rate of duty will be free. The applicable subheading for the wafers and filled wafers 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…sweet biscuits; waffles and wafers…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

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