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NY B89319

October 2, 1997

CLA-2-18:RR:NC:2:228 B89319


TARIFF NO.: 1806.31.0040, 1905.30.0040

Said F. B. Soliman
39 Water Street
Braintree, MA 02184

RE: The tariff classification of biscuit products from Egypt.

Dear Mr. Soliman:

In your letters dated February 3, 1997, February 10, 1997, and August 29, 1997, you requested a tariff classification ruling.

Pictorial literature was submitted with your February letter and samples of four items accompanied your August letter. The products are individually wrapped snack bars weighing between 15 and 40 grams, net weight, in cartons containing between 12 and 36 bars. "Ten Ten Biscuit with Nougat Bar" is nougat filled with pieces of biscuit, covered with chocolate. "Half Time Biscuit with Orange Caramel Bar" and "Mandolin Biscuit and Caramel Bar" are biscuits topped with a layer of caramel, enrobed in chocolate. The "Half Time Biscuit Bar" is a biscuit enrobed in chocolate. Each snack bar consists of sugar, corn syrup, flour, hydrogenated palm kernel oil, non-fat dry milk, vegetable shortening, cocoa powder, salt, lecithin, vanillin, sodium bicarbonate. Ten Ten Biscuit with Nougat Bar and Half Time Biscuit with Orange Caramel Bar also contain full cream condensed milk, citric acid, flavoring, and beta carotene. The Mandolin Biscuit and Caramel Bar also contains full cream condensed milk, and the Half Time Biscuit Bar also contains flavoring.

The applicable subheading for the Ten Ten Biscuit with Nougat Bar will be 1806.31.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled: Confectionery. The rate of duty will be 6.3 percent ad valorem.

Articles classifiable under subheading 1806.31.0040, HTS, which are products of Egypt are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The applicable subheading for the Half Time Biscuit with Orange Caramel Bar, The Mandolin Biscuit and Caramel Bar, and Half Time Biscuit Bar will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits...sweet biscuits...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). The 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.


Robert B. Swierupski

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