CLA-2-19:S:N:N1:228
Mr. Derek G. Taylor
Trinity Systems International Inc.
P.O. Box 5388
Manchester, NH 03108
RE: The tariff classification of oatcakes from Scotland
Dear Mr. Taylor:
In your letter dated October 5, 1992, you requested a
tariff classification ruling.
Illustrative literature accompanied your letter. The
products, oatcakes, are round or triangular-shaped baked
articles, eaten hot or cold, alone or with butter, jam,
marmalade, pate, or other toppings. The oatcakes are made in
five different varieties - thick, thin, sugar-free, cheese, and
wholemeal and honey. The basic ingredients are oatmeal, wheat
flour, vegetable oil, and salt. Depending on variety, additional
ingredients include sugar, baking powder, cheese powder, and
honey. The articles are packaged in boxes or clear plastic
wrappers, for retail sale.
The applicable subheading for the oatcakes will be
1905.90.1060, Harmonized Tariff Schedule of the United States
(HTS), which provides for bread, pastry, cakes, biscuits and
other bakers' wares...other...bread, pastry, cakes, biscuits and
similar baked products...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