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NY 891852

November 22, 1993



TARIFF NO.: 1905.30.0040

Mr. Liam Quinlan
Dobson & Sinisi
600 Lexington Avenue
New York, NY 10022

RE: The tariff classification of sweet biscuits from Italy

Dear Mr. Quinlan:

In your letter dated October 21, 1993, on behalf of Sapori, S.p.A., Siena, Italy, you requested a tariff classification ruling.

Illustrative literature and ingredients listings for six products were submitted with your letter. In addition, you have provided samples of two of these items, in their retail packages, and samples of the empty packages for three others. All products are fully baked and put up for retail sale. Amaretti (macaroons) are round, crisp biscuits, composed of sugar, apricot kernels, egg white, and flavors. Amaretti Morbidi alla Mandorla (soft almond macaroons) are similar in size and shape, but of a softer consistency. These products are composed of sugar, apricot kernels, egg white, almonds, milk protein, lactose, and flavors. Brigidini (sweet vanilla wafers) are thin, round cookies made from sugar, wheat flour, eggs, flavors and colors. Canestrelli al Riso (butter and rice cookies) are round, sugar-topped cookies with fluted edges, made from wheat flour, margarine, sugar, eggs, rice flour, corn starch, butter, skimmed milk powder, lecithin, salt, baking powder, and flavors. Cantuccini alla Mandorla (crisp almond cookies), are crisp, semi-circular biscuits consisting of wheat flour, sugar, almonds, eggs, margarine, skimmed milk powder, milk protein, glucose syrup, lactose, salt, ammonium carbonate, lecithin, and flavors. Cantuccini con Gocce di Cioccolato (crisp chocolate cookies) are crisp biscuits made from wheat flour, sugar, chocolate chips, eggs, margarine, skimmed milk powder, glucose syrup, ammonium carbonate, salt, lecithin, and flavors.

The applicable subheading for all six products 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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