CLA-2-19:OT:RR:NC:N2:228

Mr. Phillip Allmendinger
Griesson-deBeukalaer GMBH & Co.KG.
August-Horch-Straße 23
Polch 56751
Germany

RE: The tariff classification of chocolate covered biscuit sticks from Germany

Dear Mr. Allmendinger:

In your letter dated December 4, 2019, you requested a tariff classification ruling.

An ingredients breakdown, a manufacturing flowchart, and a narrative description of the manufacturing process were provided with your inquiry.

The chocolate covered twisted biscuit sticks are said to contain approximately 31 percent wheat flour, 27 percent sugar, 10 percent cocoa butter, 10 percent wheat starch, 7 percent chocolate liquor, 6 percent skim milk, 3 percent lactose, 2 percent palm fat, and trace amounts of butterfat, salt, dried yeasts, flavors, soy lecithin, sodium hydroxide, and leavening. The product is imported for retail sale in tubes, 75 gr., net packed.

In your letter, you suggested a tariff classification for the chocolate covered twisted biscuit sticks 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 covered twisted biscuit sticks 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]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division