CLA-2-19:OT:RR:NC:N2:228
Ms. Patricia Howard
Kitchen Door Food Co.
110 Higney Avenue, Suite 100 Dartmouth, Nova Scotia B3B 0N8
Canada
RE: The tariff classification of sandwich cookies from Canada.
Dear Ms. Howard:
In your letter dated August 10, 2021, you requested a tariff classification ruling. Ingredients breakdowns, manufacturing flowcharts, and pictures of the product labels accompanied your inquiry.
The subject merchandise, “Yo-Yo Cookies Biscuits: Original Vanilla,” “Yo-Yo Cookies Biscuits: Salted Caramel,” “Yo-Yo Cookies Biscuits: Oh My Chocolatey,” “Yo-Yo Cookies Biscuits: Zesty Lemon,” and “Yo-Yo Cookies Biscuits: Red Velvet” are described as 5 varieties of biscuits composed of all-butter shortbread filled with all-butter buttercream.
The first product, “Yo-Yo Cookies Biscuits: Original Vanilla” is said to contain approximately 36 percent flour, 34 percent butter, 18 percent icing sugar, 9 percent corn starch, 2 percent vanilla extract, 1 percent cream and trace amounts of yellow colour. The product will be imported frozen, for retail sale in kraft paper bags with a net weight of 330 grams.
The second product, “Yo-Yo Cookies Biscuits: Salted Caramel” is said to contain approximately 32 percent flour, 32 percent butter, 22 percent icing sugar, 7 percent corn starch, 5 percent butter scotch drops, 2 percent cream, and trace amounts of vanilla extract, caramel extract and yellow colour. The product will be imported frozen, for retail sale in kraft paper bags with a net weight of 330 grams.
The third product, “Yo-Yo Cookies Biscuits: Oh My Chocolatey” is said to contain approximately 33 percent flour, 32 percent butter, 19 percent icing sugar, 6 percent corn starch, 5 percent chocolate chippers, 2 percent black cocoa, 1 percent cream and 1percent vanilla. The product will be imported frozen, for retail sale in kraft paper bags with a net weight of 330 grams.
The fourth product, “Yo-Yo Cookies Biscuits: Zesty Lemon” is said to contain approximately 37 percent flour, 34 percent butter, 19 percent icing sugar, 8 percent corn starch, 2 percent cream in addition to trace amounts of lemon oil and yellow colour. The product will be imported frozen, for retail sale in kraft paper bags with a net weight of 330 grams.
The fifth product, “Yo-Yo Cookies Biscuits: Red Velvet” is said to contain approximately 37 percent flour, 34 percent butter, 19 percent icing sugar, 8 percent corn starch, 1 percent cream,
1 percent vanilla and trace amounts white colour and red colour. The product will be imported frozen, for retail sale in kraft paper bags with a net weight of 330 grams.
The applicable subheading for “Yo-Yo Cookies Biscuits: Original Vanilla,” “Yo-Yo Cookies Biscuits: Salted Caramel,” “Yo-Yo Cookies Biscuits: Oh My Chocolatey,” “Yo-Yo Cookies Biscuits: Zesty Lemon,” and “Yo-Yo Cookies Biscuits: Red Velvet” will be 1905.31.0029, 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 … frozen …. Other. The general 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 https://hts.usitc.gov/current.
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 CFR Part 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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division