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NY K87597

July 13, 2004
CLA-2-19:RR:NC:2:228 K87597


TARIFF NO.: 1905.32.0049

Mr. Norman Elisberg
Lafayette Shipping Co.
2425 B 3rd Street
Fort Lee, NJ 07024-4051

RE: The tariff classification of waffles from Belgium

Dear Mr. Elisberg:

In your letter dated July 2, 2004, on behalf of La Nouba, Inc., Midland Park, NJ, you requested a tariff classification ruling.

Samples and a description of the manufacturing process accompanied your letter. The samples were examined and disposed of. Belgian Coffee Waffles, Belgian Vanilla Waffles, and Belgian Chocolate Waffles are baked products packed for retail sale. The Coffee Waffles are thin (1/8-inch) disks with a waffle pattern on both sides, approximately 2 ½ to 3 inches in diameter, packed three disks to a sealed, plastic film envelope, 6 envelopes in a box. The Vanilla Waffles measure from 2 ¾ to 3 inches in diameter and ½ inch thick, individually wrapped in clear plastic film, 6 waffles in a box. The Chocolate Waffles are identical to the Vanilla Waffles, but are coated with chocolate on one surface. Ingredients common to all are wheat flour, maltitol, vegetable fat, eggs, water, corn starch, soy flour, inulin, lecithin, skim milk powder, salt, and vanilla flavor. The vanilla and chocolate waffles also contain leavening agents and guar gum, and the chocolate waffles contain unsweetened chocolate.

The applicable subheading for the waffles will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoawaffles and wafersotherother. 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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