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The tariff classification of cookies from Honduras.
Issued February 23, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N092581 (February 23, 2010)
Tariff classification
HTS codes: 1905.31.0049
Headings: 1905
Product description
Descriptive literature accompanied your letter. The product is described as “cremas,” round, fully baked sandwich cookies with a sweet cream filling. The fillings may be chocolate, vanilla or strawberry flavored. The ingredients common to all three items are enriched flour, sugar, palm oil, glucose, soybean lecithin, leavening, malt extract, artificial flavors and preservatives. Additionally, depending on the variety, the cookies may contain caramel color, salt, cocoa and FD & C red color. The cookies are packaged for retail sale; 4 cookies in a package, 12 packages in a box.
CBP rationale
The applicable subheading for the cookies 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.
Full text
N092581 February 23, 2010 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Ms. Diana M. Espinoza Barcel S.A. de C.V. Carretera Mexico-Toluca km. 54 Lerma, Estado de Mexico, 52000 RE: The tariff classification of cookies from Honduras. Dear Ms. Espinoza: In your letter dated January 27, 2010, on behalf of Barcel USA, LLC, Irving, Texas, you requested a tariff classification ruling. Descriptive literature accompanied your letter. The product is described as “cremas,” round, fully baked sandwich cookies with a sweet cream filling. The fillings may be chocolate, vanilla or strawberry flavored. The ingredients common to all three items are enriched flour, sugar, palm oil, glucose, soybean lecithin, leavening, malt extract, artificial flavors and preservatives. Additionally, depending on the variety, the cookies may contain caramel color, salt, cocoa and FD & C red color. The cookies are packaged for retail sale; 4 cookies in a package, 12 packages in a box. The applicable subheading for the cookies 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 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
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