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NY R01074

December 16, 2004

CLA-2-19:RR:NC:2:228 R01074


TARIFF NO.: 1905.90.1050

Mr. Peter Heinz Urban
Plainpeak GmbH
19 Heidelberger Street
Schriesheim Germany

RE: The tariff classification of baked goods in a gift-wrapped box from Germany.

Dear Mr. Urban:

In your letter dated November 16, 2004, you requested a tariff classification ruling.

A list of ingredients and pictures of the product and packaging were submitted with your letter. The product is comprised of six square-shaped baked goods put up in a gift-wrapped wooden box. The baked goods consist of layers of chocolate brownie, fruit puree, chocolate ganache, and biscuit, enrobed in chocolate. They are said to contain sugar, butter, eggs, dark chocolate coating, milk chocolate, flour, non-milk fats, fruit puree, almonds, glucose, tartaric acid, distillate, natural flavors, pectin, and lemon zest. Each baked good measures 35 mm high, 45 mm wide, and 45 mm deep and weighs approximately 45 grams each. They are placed in a box that is sectioned with paper liners to cushion and protect them. The box is made from Sipo wood and measures 60 mm high, 170 mm wide, and 120 mm deep. The product name and logo are burnt into the top surface of the box and the country of origin, Germany, is burnt into one of the box’s side panels. A brass plate engraved with the recipient’s name is mounted on the front panel, and a colorful picture is attached to the inside of the box’s hinged lid. The box is gift-wrapped using wrapping paper, a ribbon, and wax. No country of origin marking appears on the wrapping.

The applicable subheading for the gift-wrapped baked goods will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoaotherbread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectioneryotherpastries, cakes, and similar sweet baked products. The rate of duty will be free.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

Based upon the pictorial literature submitted with your letter, the gift-wrapped baked goods do not appear to be properly marked with the country of origin. The country of origin, Germany, must appear on the outer wrapping.

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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