CLA-2-19:OT:RR:NC:N4:228
Ms. Victoria Berger
TSC Food Products GmbH
Bahnhofplatz 1
Wals 4600 Austria
RE: The tariff classification of food products from Austria
Dear Ms. Berger:
In your letter dated July 26, 2016, you requested a tariff classification ruling. Samples, ingredients breakdowns and a description of the manufacturing process were submitted with your letter. The samples were examined and disposed of.
Dancing Cow Milk Snacks are baked goods consisting of two layers of sponge bars filled with fresh milk cream and coated with chocolate (for some flavors, fruits are added). They are packaged for retail sale in units weighing between 28 to 34 grams. Dancing Cow Milk Snacks are available in five flavors: Chocolate, Cocoa, Honey, Strawberry, and Tiramisu. Ingredients common to all are whole milk, sugar, vegetable fats, wheat flour, glucose-fructose syrup, milk proteins, egg powder, low fat cocoa powder, whole milk powder, potato starch, flavorings, emulsifiers, baking powder, salt and water. Other ingredients, depending on variety, are milk chocolate, milk whey powder, lactose, honey, strawberry filling, skimmed milk powder, egg yolk powder, mascarpone cheese powder (from milk) and coffee powder.
The applicable subheading for the Dancing Cow Milk Snacks: Chocolate, Cocoa, Honey, Strawberry, and Tiramisu will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa … other … bread, pastry, cakes, biscuits and similar sweet baked products … whether or not containing chocolate, fruit, nuts or confectionery … other …pastries, cakes and similar sweet baked products. The general 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 https://hts.usitc.gov/current.
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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division