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NY 853432

CLA-2-19:S:N:N1:228 853432


TARIFF NO.: 1905.30.0040

Mr. Edward Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
Newark, NJ 07114

RE: The tariff classification of cookies from Ireland.

Dear Mr. Feder:

In your letter dated June 7, 1990, on behalf of Shamrock, U.S.A., you requested a tariff classification ruling.

Samples accompanied your letter, were examined and disposed of. The products - Oatmeal & Sesame Cookies, Lemon & Walnut Cookies, Chocolate Chip Cookies, and Almond Chip Shortcake - are round, baked articles put up in retail packages containing 5.3 ounces, net weight. All contain wheat flour, sugar, vegetable shortening, and a leavening agent. Depending on variety, other ingredients are flaked oats, sesame seeds, salt, molasses, cinnamon, non fat milk, nuts, eggs, citric acid, lemon oil, butter, and lecithin.

The applicable subheading for the cookies will be 1905.30.0040, 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. The rate of duty will be free.

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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