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The tariff classification of butter cookies from Denmark
Issued November 15, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N190263 (November 15, 2011)
Tariff classification
HTS codes: 1905.31.0049
Headings: 1905
Product description
You provided a digitized photograph of the product container and an ingredient list. Royal Dansk brand Danish butter cookies are composed of wheat flour, butter, sugar, desiccated coconut, invert sugar, salt, ammonium bicarbonate and natural flavor, packed for retail sale in a tin holding 340 grams, 454 grams, 540 grams, 681 grams, 1816 grams or 2270 grams.
CBP rationale
340 grams, 454 grams, 540 grams, 681 grams, 1816 grams or 2270 grams. The applicable subheading for the butter 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 . . . 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 the 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 website www.fda.gov/oc/bioterrorism/bioact.html.
Full text
N190263 November 15, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Ms. AnnMarie Beattie President Harmonized Customs Brokers, Inc. 221 Sheridan Boulevard Inwood, NY 11096 RE: The tariff classification of butter cookies from Denmark Dear Ms. Beattie: In your letter dated October 24, 2011 on behalf of Kelsen, Inc., Melville, NY, you requested a tariff classification ruling. You provided a digitized photograph of the product container and an ingredient list. Royal Dansk brand Danish butter cookies are composed of wheat flour, butter, sugar, desiccated coconut, invert sugar, salt, ammonium bicarbonate and natural flavor, packed for retail sale in a tin holding 340 grams, 454 grams, 540 grams, 681 grams, 1816 grams or 2270 grams. The applicable subheading for the butter 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 . . . 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 the 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 website 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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