The tariff classification of cookies from Belgium

N310253 March 10, 2020 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Ms. Mary R. Spizzirri EMO Trans 840 Dillon Dr. Wood Dale, Il 60191 RE: The tariff classification of cookies from Belgium Dear Ms. Spizzirri: In your letter dated February 28, 2020, you requested a tariff classification ruling on behalf of your client, Lotus Bakeries North America Inc. Ingredients breakdowns, manufacturing flowcharts, narrative descriptions of the manufacturing processes, and copies of the product labels were provided with your inquiry. The Biscoff sandwich vanilla flavor cookies (SKU 50637) are said to contain sugar, wheat flour, vegetable oils, brown sugar syrup, sodium bicarbonate, soy flour, soy lecithin, salt, cinnamon, and natural flavor. The Biscoff sandwich milk chocolate flavor cookies (SKU 50635) are said to contain wheat flour, sugar, vegetable oils, cocoa powder, nonfat dry milk, whey powder, brown sugar syrup, sodium bicarbonate, soy flour, soy lecithin, salt, and cinnamon. The Biscoff sandwich Biscoff cream cookies (SKU 50636) are said to contain wheat flour, sugar, vegetable oils, brown sugar syrup, sodium bicarbonate, soy flour, soy lecithin, salt, and cinnamon. The products are imported for retail sale in packages, 5.29 ounces, net packed. The applicable subheading for the three products 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 https://hts.usitc.gov/current. 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. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division