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NY J80256

February 5, 2003

CLA-2-19:RR:NC:2:228 J80256


TARIFF NO.: 1905.40.0000

Mr. Michael P. O’Brien
ABX Logistics (USA) Inc.
550 Broad Street
Newark, NJ 07102

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

Dear Mr. O’Brien:

In your letter dated January 22, 2003, on behalf of Monviso Desco Spa-Panmonviso, you requested a tariff classification ruling.

A sample, an ingredients breakdown, and a manufacturers flow chart were submitted with your letter. The sample was examined and disposed of. Biscotto Salute is a dry, crisp product, measuring approximately 2 inches wide, 3 inches high, and 3/8- inch thick, resembling a slice of toast. The Biscotto Salute is made from a dough consisting of 66.15 percent flour, 15.87 percent sugar, 8.28 vegetable fat, 6.61 percent glucose, 1.33 whole milk powder, 1.44 percent beer yeast, and 0.32 percent salt. The dough is shaped and allowed to rise several times before it is baked. After the initial baking, it is cooled, sliced, and baked again before it is packaged for retail sale in three cellophane wrappers containing ten slices each, in a large plastic wrapper containing 250 grams, net weight.

The applicable subheading for the Biscotto Salute 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. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading 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 Biscotto Salute, a product of 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 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 646-733-3029.


Robert B. Swierupski

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