NY 850981
Apr 26 1990
CLA-2-19:S:N:N1:228 850981
Mr. Alejandro Eisler
Deli France S.A.
San Martin 2852
Florida, Pcia Bs. As Argentina
RE: The tariff classification of biscuits from Argentina.
Dear Mr. Eisler:
In your letter dated March 23, 1990 you requested a tariff
classification ruling.
Samples and descriptive literature accompanied your letter.
The samples were examined and disposed of. "Butter palmiers" are
palm leaf shaped cookies made from a puff-pastry dough. The
stated ingredients are soft gluten flour, butter, sugar and salt.
The products are packed in retail containers weighing 9 ounces,
net weight. "Cheese cookies" are disc-shaped biscuits cut from a
dough composed of flour, grated parmesan cheese, margarine and
water. The products are baked, cooled and packed in retail
units containing 9 ounces, net weight.
The applicable subheading for the butter palmiers will be
1905.30.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for bread, pastry, cakes, biscuits and
other bakers' wares...sweet biscuits...other. The rate of duty
will be free.
The cheese cookies will be classified in subheading
1905.90.1060, HTS, which provides for bread, pastry, cakes,
biscuits and similar baked products...other. The rate of duty
will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport