The tariff classification of wafer bars from Spain

N148235 February 24, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.32.0049 Ms. Erica Russell Forward Logistics Group 11000 East 51st Ave. Unit A Denver, CO 80239 RE: The tariff classification of wafer bars from Spain Dear Ms. Russell: In your letters dated December 15, 2010 and January 26, 2011, on behalf of Apaz OTC Business Development LLC, you requested a tariff classification ruling. Samples submitted with your second letter were examined and disposed of. ZeroKilo Nutrition Wafer Bars (yogurt and strawberry flavors) are rectangular-shaped, individually-wrapped products measuring approximately 4-3/8 inches long, 1-5/8 inch wide, and 1/2-inch thick, consisting of three baked wafers separated by two cream filling layers, enrobed in chocolate. The applicable subheading for the wafer bars will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…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. 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 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 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