MAR-2-19:OT:RR:E:NC:2:228

Mr. Bob Mariano
Griffins Foods Limited
P.O. Box 588
Pittsford, NY 14534

RE: The tariff classification and country of origin marking of baked goods from New Zealand.

Dear Mr. Mariano:

In your letter dated September 3, 2008, you requested a tariff classification ruling.

Lists of ingredients and pictures of five baked goods were forwarded with your letter. Eta Uppercuts Crostini-Sea Salt with Poppy Seeds is described as flavored bread snack consisting of wheat, canola oil, flour, poppy seeds, sugar, salt, barley malt flour, emulsifier, yeast, vinegar, firming agent, and antioxidant. Snax Pizza is a pizza flavored snack cracker made from wheat flour, vegetable fats, flour, potato starch, sugar, malt extract, raising agents, salt, and tomato flakes. Huntley & Palmers Quartets Soy and Linseed are crispy potato crackers flavored with soy and linseed. Huntley & Palmers Wafer Thins Cracked Pepper are described as light thin natural wafer crackers made from wheat flour, cheese, rice bran oil, salt, and cracked black pepper. The Crostini and Snax Pizza are put up in resealable pouches containing 150 grams and 180 grams, net weight, respectively. The Huntley & Palmers Quartets are in a box containing 200 grams, net weight, 20 boxes in a carton. The Huntley & Palmers Wafer Thins are packed on trays in a box containing approximately 120 grams, net weight, 12 boxes in a carton.

The applicable subheading for the Eta Uppercuts Crostini Sea Salt with Poppy Seeds will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…rusks, toasted bread and similar toasted products. The rate of duty will be free.

The applicable subheading for the Snax Pizza, Huntly & Palmers Quartets Soy and Linseed, and Huntly & Palmers Wafer Thins Cracked Pepper, will be 1905.90.1090, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…other…other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the Eta Uppercuts Crostini Sea Salt with Poppy Seeds, Snax Pizza, Huntley & Palmers Quartets Soy and Linseed, and Huntley & Palmers Wafer Thins Cracked Pepper are products of New Zealand for marking purposes.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Your inquiry does not provide enough information for us to give a classification ruling on the Vitalife Well Grain Tomato & Basil product. Your request for a classification ruling should include a sample and a complete description of the manufacturing process including a production flow chart. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

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