CLA-2-19:OT:RR:NC:N2:228
Mr. Eric Hutchens
Cortez Customhouse Brokerage Company
4950 West Dickman Road
Battle Creek, MI 49015
RE: The tariff classification of biscuits
Dear Mr. Hutchens:
In your letters dated September 4, 2008 and October 8, 2008, on behalf of Kellogg Company, Battle Creek, MI, you requested a tariff classification ruling.
Samples of two products were submitted with your first letter; ingredients breakdowns accompanied your October correspondence. The samples were examined and disposed of. The products are baked snack foods packaged for retail sale. Keebler brand Grahams Crackers (sic) are rectangular-shaped products, approximately 5 inches long and 2-1/2 inches wide, composed of enriched wheat flour, sugar, vegetable oil, graham flour, molasses, honey, corn syrup, high fructose corn syrup, calcium carbonate, salt, leavening, lecithin, and artificial flavor. Keebler brand Wheatables snack crackers are wave-shaped crackers consisting of enriched wheat flour, vegetable oil, whole wheat flour, sugar, honey, high fructose corn syrup, toasted whole grain wheat, salt, malt extract, natural flavor, leavening, caramel color, and lecithin.
The applicable subheading for the graham crackers will be 1905.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…sweet biscuits…other…other. The rate of duty will be free.
The applicable subheading for the Wheatables snack crackers will be 1905.90.1090, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…biscuits and similar baked products…other…other. The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division