CLA-2-19:OT:RR:NC:N2:228
Ms. Lucia Kufa
JLIMEX, LLC
8212 Josefa Way
Naples, FL 34114
RE: The tariff classification of biscuits from the Czech Republic
Dear Ms. Kufa:
In your letter dated January 23, 2013 you requested a tariff classification ruling.
An ingredients breakdown, and a product label accompanied your inquiry. Biopekarna Zemanka brand “Gluten-Free Organic Chocolate Biscuits” is said to be gluten-free organic chocolate macaroon biscuits composed of 36 percent buckwheat flour, 26.7 percent cane sugar, 26.7 percent non-hydrogenated vegetable fat, 15 percent eggs, 12 percent corn flour, 10 percent dark chocolate, 4.5 percent cocoa, and 1.6 percent vanilla flavor. The product is intended to be sold at retail in plastic packages containing 100 grams.
The applicable subheading for the biscuits 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…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 the 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 website 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division