CLA-2-19:OT:RR:NC:2:228
Ms. Eliza Tamihana
Rutherford and Meyer
51 Sydney Street
Petone, Wellington New Zealand
RE: The tariff classification of wafers from New Zealand
Dear Ms. Tamihana:
In your letter dated January 26, 2011, you requested a tariff classification ruling.
Samples, descriptive literature and product specification sheets were submitted with your letter. The samples were examined and disposed of. Waferbites are flat, thin, round, baked wafers measuring approximately 1-1/2 inches in diameter, packed in resealable pouches for retail sale. The wafers will be prepared in three different flavors – Garlicky Goodness, Double Cheese and The Works. Garlicky Goodness consists of wheat flour, cheddar cheese, sour cream, garlic powder, roasted garlic, garlic olive oil and salt. Double Cheese is composed of wheat flour, parmesan cheese, cheddar cheese, rice bran oil and salt. The Works contains wheat flour, cheddar cheese, rice bran oil, poppy seeds, salt and toasted sesame seeds.
The applicable subheading for these three products will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…waffles and wafers…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 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division