CLA-2-19:OT:RR:NC:N2:228
Ms. Mary R. Spizzirri
EMO Trans
840 Dillon Dr.
Wood Dale, Il 60191
RE: The tariff classification of cookies from Belgium
Dear Ms. Spizzirri:
In your letter dated April 9, 2020, you requested a tariff classification ruling on behalf of your client, Lotus Bakeries North America Inc.
Ingredients breakdowns, manufacturing flowcharts, narrative descriptions of the manufacturing processes, and copies of the product labels were provided with your inquiry.
The Biscoff Lungo Chocolate cookies (Article 50632) are said to contain wheat flour, chocolate, sugar, vegetable oils, brown sugar syrup, sodium bicarbonate, soy flour, salt, and cinnamon. The product is imported for retail sale in packages of 12 cookies.
The applicable subheading for the product will be 1905.31.0049, 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…other…other. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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.
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