CLA-2-19:RR:NC:2:228 F89617
Mr. Justin Harper
Shonfeld’s (USA), Inc.
4720 East 2nd Street
Long Beach, CA 90803
RE: The tariff classification of Danish butter cookies and a glass storage article.
Dear Mr. Harper:
In your letter dated July 14, 2000 you requested a tariff classification ruling.
A sample, an ingredients breakdown, and illustrative literature accompanied your letter. The sample submitted with your letter was examined and disposed of. Item no. CK200811, Danish Butter Cookies, are made from wheat flour, sugar, butter, eggs, coconut, salt, and natural vanilla flavor. The cookies, each measuring approximately 1 1/8 inches in diameter, are sealed in plastic, hand-wrapped in tissue paper, and tied with a ribbon. They are imported in a glass storage article with a metal top measuring approximately 8 inches tall and 4 ¼ inches in diameter. The value of the glass article is 71 cents.
The applicable subheading for the Danish Butter Cookies will be 1905.30.0049, Harmonized Tariff Schedule of the United States (HTS), 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.
The applicable subheading for the glass storage article in item no. CK200811 will be 7013.39.2000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics… other…other…valued not over $3 each. The rate of duty will be 25.5 percent ad valorem.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
.