CLA-2-19:RR:NC:2:228 I84472

Mr. Peter D. Alberdi
A.J. Arango, Inc.
P.O. Box 75062
Tampa, FL 33675-5062

RE: The tariff classification of wafer bars from the United Arab Emirates

Dear Mr. Alberdi:

In your letter dated July 19, 2002, on behalf of Eurochoc USA, Inc., St. Petersburg, FL, you requested a tariff classification ruling.

Samples, submitted with your letter, were examined and disposed of. The products, “Quanta Break” and “Take 5,” are rectangular, candy bar-shaped articles consisting of “fingers” of baked wafers separated by and coated with milk chocolate. Both are packaged in metallized plastic film wrappers. The sample of Quanta Break weighs 48 grams, net weight, and Take 5 weighs 25 grams, net weight.

The applicable subheading for these two wafer bars 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