CLA-2-19:S:N:N7:228
4821.10.4000; 4911.91.2020; 4911.99.8000
Ms. Donna Gorgei
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: The tariff classification of cookie batter, cookies, and
related sales materials from Canada
Dear Ms. Gorgei:
In your letter dated December 18, 1992, on behalf of
English Bay Batter, Burnaby, B.C., Canada, you requested a tariff
classification ruling.
Descriptive literature for all products, and samples of the
sales materials, accompanied your letter. The samples were
examined and disposed of. The literature describes thirteen
varieties of complete cookie batters, imported in frozen
condition in plastic pails, ready to use after thawing. The
basic ingredients for all batters are flour, margarine, sugar,
brown sugar, frozen whole eggs, liquid sugar, baking soda, salt,
and vanilla extract. Other ingredients, depending on variety,
are chocolate chips, chocolate chunks, cocoa, "coconut," peanut
butter, oatmeal, cinnamon, raisins, "milk chocolate candy,"
walnuts, macadamia nuts, and pecans. The fully-baked cookies
prepared from these batters will range in size from "bite size"
to 4 ounces each, and will be imported individually bagged (for
the bite size) or in boxes holding up to 256 cookies.
The sales materials are printed, pressure-sensitive paper
labels, printed paper posters, printed, pressure-sensitive
plastic posters, and a plastic cookie dispenser tray. The latter
consists of a black plastic base measuring approximately 15-1/2
inches long, 13-1/2 inches wide, and 4-1/2 inches high, with
three concave sections for holding cookies, and a clear plastic
removable lid.
The applicable subheading for the frozen cookie batters
identified as Chocolate Chip, Double Chocolate, Chocolate Chip
Pecan, Peanut Butter, Peanut Butter Chocolate, Oatmeal Raisin,
Oatmeal Chocolate, Chocolate Chunk, Cowboy, Hermit, and Chocolate
Chip Macadamia will be 1901.20.0095, Harmonized Tariff Schedule
of the United States (HTS), which provides for mixes and doughs
for the preparation of bakers' wares of heading 1905...
other...other. The duty rate will be 10 percent ad valorem.
The applicable subheading for all varieties of cookies
will be 1905.30.0040, HTS, which provides for bread, pastry,
cakes, biscuits and other bakers' wares, whether or not
containing cocoa...sweet biscuits... other. The rate of duty
will be free.
The applicable subheading for the plastic cookie dispenser
tray will be 3926.90.9090, HTS, which provides for other articles
of plastics... other...other...other. The rate of duty will be
5.3 percent ad valorem.
The applicable subheading for the paper labels will be
4821.10.4000, HTS, which provides for paper and paperboard labels
of all kinds... printed...other. The rate of duty will be 4.2
percent ad valorem.
The applicable subheading for the paper posters will be
4911.91.2020, HTS, which provides for other printed matter,
including printed pictures and photographs...other...pictures,
designs and photographs...printed not over 20 years at time of
importation...other...lithographs on paper or paperboard...not
over 0.51 mm in thickness...posters. The rate of duty will be
13.2 cents per kilogram.
The applicable subheading for the plastic posters will be
4911.99.8000, HTS, which provides for other printed matter...
other...other...other. The rate of duty will be 4.9 percent ad
valorem.
Goods classifiable under subheadings 1901.20.0095 and
3926.90.9090, HTS, which have originated in the territory of
Canada, will be entitled to a 5 percent and 2.6 percent ad
valorem rate of duty, respectively, under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations. Goods originating in the territory of
Canada, classifiable under subheadings 4821.10.4000,
4911.91.2020, and 4911.99.8000, HTS, will be free of duty, upon
compliance with all applicable regulations.
Your inquiry does not provide enough information for us to
give a classification ruling on the Monster and White Chocolate
Macadamia cookie batters. Your request for a classification
ruling should include the butterfat content, by weight, of each
batter.
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