CLA-2-19:RR:NC:2:228 I83663

Mr. Charles A. Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth NJ 07206

RE: The tariff classification of crispbread from Finland.

Dear Mr. Gabbert:

In your letters dated April 30, 2002, and June 17, 2002, you requested a tariff classification ruling.

Samples were submitted with your April letter, and a description of the manufacturing process was submitted with your June letter. The samples were examined and disposed of. Original Fazer Crisp, rye flavor, is composed of whole meal rye, yeast, water, and salt. The cumin flavor is composed of rye, yeast, cumin and salt. The oat flavor consists of wheat flour, oat bran (20 percent), rye bran, vegetable fat, sugar, yeast, water and salt. To make the product, dough is rolled into a thin sheet which rises, is baked, split into two sheets while still hot, cut into pieces measuring approximately 4-1/4 by 2-3/4 inches, and baked a second time. The crispbread is put up in plastic wrappers, in a box containing 180 to 200 grams, net weight.

The applicable subheading for the crispbread will be 1905.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…crispbread. 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