CLA-2-19:OT:RR:E:NC:N2:228

Ms. Jackie Barnes
Byron Bay Cookie Company Pty. Ltd.
6 Brigantine Street
Byron Bay NSW Australia 2481

RE: The tariff classification and status under the United States-Australia Free Trade Agreement (UAFTA), of cookies from Australia

Dear Ms. Barnes:

In your letter dated February 3, 2009, you requested a ruling on the status of cookies under the United States-Australia Free Trade Agreement (UAFTA).

The tariff classification of this product, Triple Chocolate Fudge Cookies, was the subject of a previous ruling, N010222, issued to you on May 24, 2007. The ruling held the Triple Chocolate Fudge Cookies were classified in subheading 1905.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), and free of duty.

Articles classified under subheading 1905.31.0049, HTSUS, are not subject to the UAFTA.

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