CLA-2-19:OT:RR:NC:N2:228

Ms. Maurine Cecil
Western Overseas Corporation
10731B Walker Street
Cypress, CA 90630

RE: The tariff classification of a wafer mix, and wafer and cookie mix from Germany

Dear Ms. Cecil:

In your letter dated June 26, 2013, received on July 16, 2013, you requested a tariff classification ruling on behalf of BISQUIVA GMBH & CO KG.

Your letter provided a description of two products and a sample of each. The samples were received in damaged condition, and disposed of after opening. Our classification opinion is based on the images presented on the product packages. Café Bistro brand Wafer Mix is a mixture of wafers in different shapes and sizes, composed of sandwich-type wafers with layered fillings, square-shaped wafers with a nut-shaped filling protruding in the center of the wafers, and tube-shaped wafer rolls. Some of the wafers are partially or completely coated with chocolate. Café Bistro brand Cookie & Wafer Mix is a mixture of sandwich-type wafers, tube-shaped wafer rolls, and cookies with various shapes (rectangular, round, oblong, triangular, pretzel-like). Some of these wafers and cookies are partially or completely coated with chocolate.

The applicable subheading for the both 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, whether or not containing cocoa . . . sweet biscuits; waffles and wafers . . . 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 the 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 ww.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 Bruce N. Hadley, Jr. at (646) 733-3029.

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division