CLA-2-19:RR:NC:2:228 E85198

Ms. Ann Adell
Liberty Richter
400 Lyster Avenue
Saddle Brook, NJ 07663-5910

RE: The tariff classification of cocktail cups from Holland.

Dear Ms. Adell:

In your letter dated July 23, 1999, you requested a tariff classification ruling.

The samples submitted with your letter were examined and disposed of. The product is Patisserie Van Rooy brand ready to use cocktail cups made from wheat flour, vegetable shortening, and salt. The cups measure approximately 1-3/4 inches in diameter, and are packed in boxes containing 60 grams, net weight, 20 shells to a sealed plastic tray. The shells can be filled with a variety of foods to make savory snacks, hors d’oeuvres, and desserts.

The applicable subheading for the cocktail cups will be 1905.90.1090, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other…bread, pastry, cakes, biscuits and similar baked products…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).

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 Stanley Hopard at 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division