United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY A85697 - NY A85834 > NY A85781

Previous Ruling Next Ruling
NY A85781

August 1, 1996

CLA-2-19:RR:NC:FC:228 A85781


TARIFF NO.: 1905.30.0040

Mr. Robert N. Pyle
McKee Food Corporation
P.O. Box 3731
Washington, D.C. 20007

RE: The tariff classification of chocolate covered wafers from Canada.

Dear Mr. Pyle:

In your letter dated July 15, 1996, you requested a tariff classification ruling.

The samples, submitted with your letter, were examined and disposed of. Little Debbie brand, Nutty Bars are chocolate covered wafers separated by layers of peanut butter. The stated ingredients are enriched bleached flour, vegetable shortening, dextrose, peanut butter, sugar, water, cocoa, corn starch, soy lecithin, salt, baking soda, vegetable emulsifier, whey, citric acid, and artificial flavoring. The wafer snacks are wrapped in plastic, two units to a package, weighing 1.9 ozs., net weight.

The applicable subheading for the chocolate covered wafers will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for breads, pastry, cakes, biscuits, and other bakers' wares, whether or not containing cocoa...sweet biscuits: waffles and wafers...other. The rate of duty will be free.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). Two of the five samples submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 212-466-5760.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: