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NY I86482

September 26, 2002

CLA-2-19:RR:NC:2:228 I86482


TARIFF NO.: 1905.40.0000

Mr. Alejandro Castano
Egal USA Corporation
1825 Main Street
Weston, FL 33326

RE: The tariff classification of a rusk from Colombia

Dear Mr. Alejandro:

In your letters dated August 15, 2002 and September 9, 2002, you requested a tariff classification ruling.

A sample, submitted with your first letter, was examined and disposed of. An ingredients breakdown and description of the manufacturing process was provided with your September letter. Armenia brand Sponge Rusk (Bizcochuelos) are rectangular-shaped products, approximately 5 inches long, one inch wide, and ¾-inch thick, packed for retail sale in a sealed plastic pouch inside a clear plastic clamshell container, holding 4.9 ounces (140 grams), net weight. The stated ingredients are corn starch, eggs, and sugar. The products are made by mixing all ingredients, transferring the mixture to a pan, baking, removing from the pan, slicing, and toasting until golden brown in color.

The applicable subheading for the Sponge Rusk will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ waresrusks, toasted bread and similar toasted products. 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 646-733-3029.


Robert B. Swierupski

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