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NY 881364

January 8, 1993



TARIFF NO.: 1901.20.0095; 1905.30.0040; 3926.90.9090; 4821.10.4000; 4911.91.2020; 4911.99.8000

Ms. Donna Gorgei
Border Brokerage Company
P.O. Box B
Blaine, WA 98230

RE: The tariff classification of cookie batter, cookies, and related sales materials from Canada

Dear Ms. Gorgei:

In your letter dated December 18, 1992, on behalf of English Bay Batter, Burnaby, B.C., Canada, you requested a tariff classification ruling.

Descriptive literature for all products, and samples of the sales materials, accompanied your letter. The samples were examined and disposed of. The literature describes thirteen varieties of complete cookie batters, imported in frozen condition in plastic pails, ready to use after thawing. The basic ingredients for all batters are flour, margarine, sugar, brown sugar, frozen whole eggs, liquid sugar, baking soda, salt, and vanilla extract. Other ingredients, depending on variety, are chocolate chips, chocolate chunks, cocoa, "coconut," peanut butter, oatmeal, cinnamon, raisins, "milk chocolate candy," walnuts, macadamia nuts, and pecans. The fully-baked cookies prepared from these batters will range in size from "bite size" to 4 ounces each, and will be imported individually bagged (for the bite size) or in boxes holding up to 256 cookies.

The sales materials are printed, pressure-sensitive paper labels, printed paper posters, printed, pressure-sensitive plastic posters, and a plastic cookie dispenser tray. The latter consists of a black plastic base measuring approximately 15-1/2 inches long, 13-1/2 inches wide, and 4-1/2 inches high, with three concave sections for holding cookies, and a clear plastic removable lid.

The applicable subheading for the frozen cookie batters identified as Chocolate Chip, Double Chocolate, Chocolate Chip Pecan, Peanut Butter, Peanut Butter Chocolate, Oatmeal Raisin, Oatmeal Chocolate, Chocolate Chunk, Cowboy, Hermit, and Chocolate Chip Macadamia will be 1901.20.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for mixes and doughs for the preparation of bakers' wares of heading 1905... other...other. The duty rate will be 10 percent ad valorem.

The applicable subheading for all varieties of cookies will be 1905.30.0040, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...sweet biscuits... other. The rate of duty will be free.

The applicable subheading for the plastic cookie dispenser tray will be 3926.90.9090, HTS, which provides for other articles of plastics... other...other...other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the paper labels will be 4821.10.4000, HTS, which provides for paper and paperboard labels of all kinds... printed...other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the paper posters will be 4911.91.2020, HTS, which provides for other printed matter, including printed pictures and photographs...other...pictures, designs and photographs...printed not over 20 years at time of importation...other...lithographs on paper or paperboard...not over 0.51 mm in thickness...posters. The rate of duty will be 13.2 cents per kilogram.

The applicable subheading for the plastic posters will be 4911.99.8000, HTS, which provides for other printed matter... other...other...other. The rate of duty will be 4.9 percent ad valorem.

Goods classifiable under subheadings 1901.20.0095 and 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent and 2.6 percent ad valorem rate of duty, respectively, under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods originating in the territory of Canada, classifiable under subheadings 4821.10.4000, 4911.91.2020, and 4911.99.8000, HTS, will be free of duty, upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the Monster and White Chocolate Macadamia cookie batters. Your request for a classification ruling should include the butterfat content, by weight, of each batter.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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