The tariff classification of a baked product from Japan

N235972 December 19, 2012 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1050; 4901.10.0040 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Avenue, Suite 300 Valley Stream, NY 11580 RE: The tariff classification of a baked product from Japan Dear Ms. Miniaci: In your letters dated September 18 and November 28, 2012, you requested a tariff classification on behalf of Royce’ Confect USA, Inc. A product specification accompanied your September letter. A sample and a description of the manufacturing process were submitted with your November letter. The sample was examined and disposed of. Royce’ Chocoman, described to be a three layer bun, is a circular, baked product composed of a soft outer crust enveloping the white bean/chocolate component, which surrounds a layer of chocolate inside the center of the product. The stated ingredients are sugar, sweet bean paste, wheat flour, vegetable oil, egg yolk, cream, cocoa mass, whole egg, cocoa powder, margarine, cocoa butter, whole milk powder, reducing starch syrup, dried egg yolk, skim milk powder, almond paste, hazelnut paste, malt sugar, butter, agar-agar, whey powder, milk protein, lactose, baking agent, emulsifier, and flavor. The chocoman is individually wrapped with a packet of oxygen absorber in a plastic pouch, 10 pouches in a cardboard box with a lid gift-wrapped using wrapping paper for retail sale. Inside the cardboard box, there is a 6-panel, accordion-folded single sheet of paper printed on both sides with information of the bakery company and the various items sold by them. In your first letter, you suggested the chocoman may be classified in subheading 1905.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), the provision for sweet biscuits. Based on the presentation of the product, it is not a cookie type product as you suggested, and will be classified elsewhere. The applicable subheading for the Chocoman will be 1905.90.1050, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa … other … bread, pastry, cakes, biscuits and similar sweet baked products … whether or not containing chocolate, fruit, nuts or confectionery … other …pastries, cakes and similar sweet baked products. The rate of duty will be free. The applicable subheading for the folded, single sheet of paper will be 4901.10.0040, HTSUS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets … in single sheets, whether or not folded … 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 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division