N234893 N2 Ruling Active

The tariff classification of biscuits from the Czech Republic

Issued November 30, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1905.31.0049

Headings: 1905

Product description

An ingredients label and images of the product accompanied your inquiry. Biopekarna Zemanka brand “Chocolate-Coconut Organic Biscuits with Fair Trade Chocolate” is said to be composed of wheat flour, non-hydrogenated vegetable shortening, cane sugar, coconut, Fair Trade dark chocolate, whole-wheat flour, cocoa and vanilla aroma. The product is intended to be sold at retail in plastic packages containing 100 grams.

CBP rationale

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…other…other.

Full text

N234893 November 30, 2012 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Mr. James Quillen JLIMEX, LLC P.O. Box 110823 Naples, FL 34108 RE: The tariff classification of biscuits from the Czech Republic Dear Mr. Quillen: In your letter dated October 31, 2012 you requested a tariff classification ruling. An ingredients label and images of the product accompanied your inquiry. Biopekarna Zemanka brand “Chocolate-Coconut Organic Biscuits with Fair Trade Chocolate” is said to be composed of wheat flour, non-hydrogenated vegetable shortening, cane sugar, coconut, Fair Trade dark chocolate, whole-wheat flour, cocoa and vanilla aroma. The product is intended to be sold at retail in plastic packages containing 100 grams. 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…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, Thomas J. Russo Director National Commodity Specialist Division

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