CLA-2-19:S:N:N1:228
Mr. Byron Johnson
McClary, Swift & Co., Inc.
P.O. Box 370
Blaine, WA 98230
RE: The tariff classification of rusks and pastry biscuits from
Canada
Dear Mr. Johnson:
In your letter dated March 11, 1991, on behalf of Hagusa
Enterprises Ltd., Vancouver, British Columbia, Canada, you
requested a tariff classification ruling.
Three samples accompanied your letter, were opened, examined
and disposed of. West Coast Toast (Rusk) is a sliced loaf of
toasted bread, packed in an 8 ounce retail package. The stated
ingredients are flour, water, sugar, vegetable oil, shortening,
yeast, skim milk powder, salt, lecithin, fennel seeds, and color.
The Pastry Puffs, identified as Jira and Jira and Black Pepper,
are flaky, ladyfinger-like products, said to be composed of
flour, water, vegetable oil, shortening, salt and color. These
products, like the rusks, are put up in 8 ounce retail packages.
The applicable subheading for the West Coast Toast (Rusks)
will be 1905.40.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for bread, pastry, cakes, biscuits
and other bakers' wares... rusks, toasted bread and similar
toasted products. The rate of duty will be free.
The applicable subheading for the Pastry Puffs (Jira and Jira
and Black Pepper), will be 1905.90.1060, HTS, which provides for
bread, pastry, cakes biscuits and other bakers'
wares...other...other. The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport