CLA-2-19:OT:RR:NC:2:228
Mr. Chris Wilson
Remarkable Foods Limited
P.O. Box 54012
Auckland, 2144 New Zealand
RE: The tariff classification of baked goods from New Zealand
Dear Mr. Wilson:
In your letter dated November 9, 2010 you requested a tariff classification ruling. Samples and additional information were received on December 21, 2010. The samples were examined and disposed of. The Protein Cookie is a baked, gluten-free biscuit, individually packed for retail sale in a plastic film wrapper. The three different flavors (chocolate fudge, chocolate chip, and raspberry white chocolate) all contain calcium caseinate, almond meal, erythritol, eggs, polydextrose, vegetable oil, vegetable glycerin, oligofructose, emulsifier, rice flour, baking powder, sorbitol, and salt. The chocolate fudge also contains dark chocolate chips and cocoa, the chocolate chip contains dark chocolate chips, and the raspberry white chocolate contains white compound chocolate chips and raspberry flavor.
The applicable subheading for the three Protein Cookies will be 1905.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa…sweet biscuits; waffles and wafers… sweet biscuits…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/.
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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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