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NY H81831

June 26, 2001

CLA-2-19:RR:NC:2:228 H81831


TARIFF NO.: 1905.40.0000

Mr. Arman Baltayan
European Cuisine Corp.
2055 East 51st Street
Vernon, CA 90058

RE: The tariff classification of a baked product from Italy.

Dear Mr. Baltayan:

In your letter dated June 8, 2001, you requested a tariff classification ruling.

A sample, a description of the manufacturing process, and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Monviso brand Biscotto Salute is a crisp, dry, baked product composed of 68 percent flour, 16 percent sugar, 8 percent margarine, 6.5 percent glucose, 1.5 percent each of milk, and yeast, and 0.5 percent salt. The product is made from a dough that is sliced, baked, cooled, and toasted. The toast slices are put in cellophane packets, 10 slices to a packet, and 3 packets to a bag. The bags contain 250 grams, net weight.

The applicable subheading for this product will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other baker’s waresrusks, toasted bread and similar toasted products. The rate of duty will be free.

However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheadings to subchapter III of chapter 99 to the HTS:

Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:

Rusks, toasted bread and similar toasted products (provided for in subheading 1905.40)

Under this provision, the baked product from Italy classified under subheading 1905.40.0000 HTS, is subject to a 100 percent ad valorem rate of duty.

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 (CFR Part 134). The sample you have submitted is not 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 212-637-7065.


Robert B. Swierupski

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