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. Mini Wafer Cookies are cube-shaped snack or dessert products composed of four baked wafers, approximately ¾-inch square, separated by layers of sweet confectionery cream. The product will be prepared in three different flavors (chocolate, vanilla, strawberry), and will contain sugar, wheat flour, vegetable fat, corn flour, milk powder, cocoa powder (chocolate variety), emulsifier, colors, salt, flavors, and raising agent. The mini wafers will be packaged for retail sale in sealed bags containing approximately 7 ounces.
The applicable subheading for the Mini Wafer Cookies will be 1905.32.0049, 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… waffles and wafers…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