U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a filled wafer from Belgium
NY C81671 December 8, 1997 CLA-2-19:RR:NC:2:228 C81671 CATEGORY: Classification TARIFF NO.: 1905.30.0040 Mr. Russ Holmgren Fritz Companies, Inc. 1000 Port Carteret Drive Carteret, NJ 07008 RE: The tariff classification of a filled wafer from Belgium Dear Mr. Holmgren: In your letter dated November 9, 1997, on behalf of Ferrero USA, Inc., Somerset, NJ, you requested a tariff classification ruling. Samples of the product, in its immediate packaging and the display carton in which it will be sold, an ingredients list, and a description of the manufacturing process was submitted with your letter. The samples were examined and disposed of. "Rafaello Coco" is a spherical article, approximately one inch in diameter, composed of a baked wafer filled with a sweet creamy substance and one whole almond, covered with a white coating and desiccated coconut. Each wafer ball weighs approximately 10 grams, and is put up in a sealed, clear, unmarked plastic wrapper. An unstated number of these individually-wrapped products will be packed in a printed cardboard display box, from which they will be sold at retail. The applicable subheading for the Rafaello Coco filled wafer product will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...sweet biscuits; waffles and wafers...other. The rate of duty will be free. 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 (19 CFR Part 134). The samples you have submitted do 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 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division