CLA-2-19:S:N:N7:228 811140
Billie L. McClintock
L & I Imports, Inc.
P.O. Box 994
Somerset, PA 15501
RE: The tariff classification of chocolate covered wafers from
Hungary.
Dear Ms. McClintock:
In your letter dated May 24, 1995 you requested a tariff
classification ruling.
Ingredients breakdowns and samples were submitted with your
letter. The samples provided were examined and disposed of. Roy
Wafer Choco, Roy Wafer Nut, Roy Wafer Lemon, Gold Wafer Nut and
Gold Wafer Coco are chocolate covered wafers separated by a sweet
filling. They are composed of sugar, vegetable oil, wheat flour,
milk powder, cocoa powder, lecithin, salt, preservatives and
flavorings. They are individually wrapped in sealed, metallized
plastic, measuring approximately 4 in. X 2 in. X 1/2 in.
The applicable subheading for the chocolate covered wafers
will be 1905.30.0040, Harmonized Tariff Schedule of the United
States (HTS), which provides for breads, pastry, cakes, biscuits,
and other bakers' wares, whether or not containing cocoa...sweet
biscuits: waffles and wafers...other. The rate of duty will be
free.
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 (19 CFR Part 134). Two of the five
samples 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 Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport