Ms. Darlene Miniaci
Carmichael International Service
20 W. Lincoln Avenue Suite 300
Valley Stream, NY 11580

RE: The tariff classification of food products from Japan

Dear Ms. Miniaci:

In your letters dated September 18 and November 28, 2012, you requested a tariff classification on behalf of Royce’ Confect USA, Inc.

Product specifications accompanied your September letter. Samples and a description of the manufacturing process were provided with your November letter. The samples were examined and disposed of. Royce’ Potegoma Cookie is a round, baked cookie, individually wrapped in a plastic pouch, put in a flimsy plastic tray with three compartments, 5 pouches each compartment. The tray is then packed in a flip-over cardboard box, gift-wrapped using wrapping paper for retail sale. The product is produced by mixing the cookie dough with potato chip pieces and sesame seeds, baking, and coating with chocolate on one side. Royce’ Karintoh Chocolate is a crunch, little finger-shaped product measuring approximately 2-1/4 inches in height, 3/8 inches in diameter, composed of fried dough cake completely coated with milk chocolate, packed in a sealed plastic bag, boxed in a flip-over cardboard box, sealed with film plastic for retail sale weighing 7.1 ounces (200 grams), net weight. The stated ingredients are fried dough cake (wheat flour, vegetable oil, white sesame seeds, sugar, yeast, sodium bicarbonate), cocoa butter, brown sugar, whole milk powder, chocolate liquor, vegetable oil, glucose syrup, soy lecithin, shellac, and artificial flavor. Inside each cardboard box, there is a 6-panel, accordion-folded single sheet of paper printed on both sides with information of the bakery company and the various items sold by them.

The applicable subheading for the Potegoma Cookie 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.

The applicable subheading for the Karintoh Chocolate will be 1905.90.1050, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa … other … bread, pastry, cakes, biscuits and similar sweet baked products … whether or not containing chocolate, fruit, nuts or confectionery … other …pastries, cakes and similar sweet baked products. The rate of duty will be free.

The applicable subheading for the folded, single sheet of paper will be 4901.10.0040, HTSUS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets … in single sheets, whether or not folded … 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

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

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.


Thomas J. Russo
National Commodity Specialist Division