CLA-2-19:RR:NC:2:228 H80171
Mr. Ryan Hill
Paton’s Macadamia Plantations Pty. Ltd.
17 Rushdale Street
Knoxfield, Victoria 3180
Australia
RE: The tariff classification of shortbread biscuits from Australia.
Dear Mr. Hill:
In your letter dated April 10, 2001, you requested a tariff classification ruling.
An ingredients breakdown, a description of the manufacturing process and a sample were submitted with your letter. Macadamia Shortbread biscuits are rectangular shaped cookies made from 48 percent flour, 27 percent butter, 21 percent sugar, and 4 percent macadamia nut pieces measuring between 3-6 mm. The cookies are packed in plastic trays, in boxes containing 180 grams, net weight.
The applicable subheading for the Macadamia Shortbread biscuits 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.
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