CLA-2-19:OT:RR:NC:N5:228
Cyril Ernst
ECOPOON SA
Rue de Nazareth 11D
Battice 4651
Belgium
RE: The tariff classification of an edible biscuit spoon from Belgium
Dear Mr. Ernst:
In your letter dated May 21, 2025, you requested a tariff classification ruling.
An ingredients breakdown, a narrative description of the manufacturing process, a manufacturing flowchart
and a picture of the product accompanied your inquiry.
The subject merchandise is described as an edible biscuit spoon which will be sold to ice cream parlors for
use as a zero-waste alternative to traditional disposable spoons. The edible spoons have an appearance similar
to a small spoon/spatula, and measure approximately 8.3 cm. in length, 1.5 cm. in width and are 1 cm. thick.
The edible spoons are designed to be fully edible, offering both a functional and sustainable solution for
serving ice cream. The edible spoons are said to be primarily composed of wheat flour, in addition to potato
flakes, glucose syrup, salt, sunflower oil, water, sugar, antioxidants and sucralose.
The edible spoons are manufactured by using a solid and elastic dough created by combining the ingredients
in an industrial dough mixer. Once the dough reaches the desired consistency, it is portioned and placed into
custom molds shaped like small ice cream spoons. The dough is then baked for seven minutes at
temperatures of approximately 175 degrees Celsius (347 degrees Fahrenheit) in the molds. After baking, the
spoons are cooled at room temperature, checked for quality, and then packed for distribution. The
manufacturing and subsequent quality assurance of the edible biscuit spoons ensures a crunchy, durable, and
solid spoon that resists melting when used with ice cream, while still being edible afterward.
The applicable subheading for the product will be 1905.90.9090, Harmonized Tariff Schedule of the United
States (HTS), which provides for communion wafers, empty capsules of a kind suitable for pharmaceutical
use, sealing wafers, rice paper and similar products…other…other…other. The general rate of duty will be
4.5 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including Belgium, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 1905.90.9090, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division