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NY N025435

April 9, 2008



TARIFF NO.: 1905.90.1090

Mr. Scott H. Jacobs
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206

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

Dear Mr. Jacobs:

In your letter dated March 26, 2008, you requested a tariff classification ruling.

A sample, a description of the manufacturing process, and lists of ingredients were submitted with your letter. The sample was examined and disposed of. Sweet Olive Torta, Sweet Torta with Olive Oil, Sweet Olive Torta with Almonds, and Integral Torta are round, flat, crisp baked products composed of wheat flour, sunflower oil, sugar, seeds, aromatic plants, salt and yeast. Other ingredients, depending on variety, include olive oil, almonds, anise essence and fructose. The Tortas are made by mixing the ingredients to form dough, shaping the dough into disks, applying sugar, and baking. The cracker-like torta samples measure approximately 5-1/4 inches in diameter, ¼ inch thick, and are individually wrapped in waxed paper. Six tortas are placed into a plastic tray and wrapped in clear plastic.

The applicable subheading for the tortas will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ waresotherbread, pastry, cakes, biscuits and similar baked productsotherother. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

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 does not appear to be 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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