CLA-2-19:RR:NC:2:228 I83231

Ms Mary Louise W. Porter
Hershey Foods Corporation
100 Crystal A Drive
Hershey, PA 17033-0810

RE: The tariff classification of a biscuit product from England

Dear Ms Porter:

In your letter dated June 20, 2002 you requested a tariff classification ruling.

Samples of American-made products and a copy of the packaging material for the imported article were submitted with your letter. The samples were examined and disposed of. The product is identified as a “five finger” Kit Kat® candy bar, net weight 2.11 ounces, consisting of three baked wafers separated by a sweet crème filling, enrobed in chocolate.

The applicable subheading for this product will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…sweet biscuits; waffles and wafers…waffles and wafers…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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division