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January 14, 1999

CLA-2-19:RR:NC:2:228 D85926


TARIFF NO.: 1905.30.0049

Mr. Douglas M. Folsom
Good Food & Gift Enterprises, Inc.
318 Manley Street #7
West Bridgewater, MA 02379

RE: The tariff classification of waffle cones from Germany.

Dear Mr. Folsom:

In your letter dated October 27, 1998, you requested a tariff classification ruling.

Ingredients breakdowns and pictorial literature were received December 15, 1998. Crispy Cups and Flipsi are individually wrapped, crisp waffle cones filled with a chocolate and hazelnut confection. Crispy Cups consist of 33.7 percent sugar, 26.8 percent vegetable fat, 14.36 percent hazelnut paste, 8.1 percent sweet whey powder, 5.9 percent cocoa powder, 5.6 percent wheat flour, 4.1 percent soybean flour, 1 percent flavor, less than one percent of lecithin, and topped with a hazelnut. Flipsi consists of 39.8 percent sugar, 31.7 percent vegetable fat, 9.8 percent sweet whey powder, 7 percent cocoa powder, 5.7 percent wheat flour, 4.7 percent soybean flour, and less than one percent each of hazelnut paste, lecithin, and flavors. Crispy Cups are packed in a box containing 10 cones, and Flipsi are packed in a plastic tub containing 50 cones.

The applicable subheading for the waffle cones will be 1905.30.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakersÂ’ wares, whether or not containing cocoa...sweet biscuits, waffles and wafers...other...other. The rate of duty will be free.

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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