Mr. Phillip Allmendinger
Griesson-deBeukalaer GMBH & Co.KG.
RE: The tariff classification chocolate coated butter biscuits from Germany
Dear Mr. Allmendinger:
In your letter dated December 4, 2019, you requested a tariff classification ruling.
Samples, ingredients breakdown, a manufacturing flowchart, and a narrative description of the manufacturing process were provided with your inquiry.
The milk chocolate coated butter biscuit (Product # S74000) is said to contain approximately 30 percent sugar, 23 percent wheat flour, 12 percent cocoa butter, 11 percent cocoa mass, 9 percent skimmed milk powder, 4 percent butter, 3 percent lactose, 3 percent glucose syrup, 3 percent butter oil, and trace amounts of raising agents, emulsifier, whole milk powder, sweet whey powder, salt, and citric acid. The product is imported for retail sale in boxes, 125 grams, net packed.
The dark chocolate coated butter biscuit (Product # S75000) is said to contain approximately 36 percent sugar, 24 percent cocoa mass, 23 percent wheat flour, 7 percent cocoa butter, 4 percent butter, 3 percent glucose syrup, and trace amounts of butter oil, raising agents, emulsifier, whole milk powder, sweet whey powder, salt, and citric acid. The product is imported for retail sale in boxes, 125 grams, net packed.
In your letter, you suggested a tariff classification for the chocolate coated butter biscuits under 1905.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: Other. Based on the product description, the product will be classified elsewhere.
The applicable subheading for the chocolate coated butter biscuits (Product #’s S74000 and S75000) will be 1905.31.0049, 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.
Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of Germany classified under subheading 1905.31.0049, HTSUS, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the applicable Chapter 99 subheading, i.e., 9903.89.43, in addition to subheading 1905.31.0049, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the website of the Office of the U.S. Trade Representative, which is available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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.
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 [email protected]
Steven A. Mack
National Commodity Specialist Division