The tariff classification of shortbread biscuits from Ireland

NY C85056 March 17, 1998 CLA-2-19:RR:NC:2:228 C85056 CATEGORY: Classification TARIFF NO.: 1905.30.0049 Mr. John Harrison Shamrock Foods Exports Ltd. 70 Alder Lodge Stevenage Road London, SW6 6NR England RE: The tariff classification of shortbread biscuits from Ireland Dear Mr. Harrison: In your letter dated February 12, 1998, on behalf of Mayfayre Fine Foods, Lisburn, Co. Antrim, Northern Ireland, you requested a tariff classification ruling. Two samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. The products are shortbread biscuits, put up for retail sale in boxes containing 12 ounces, net weight. Classic Shortbread is said to be composed of 51 percent flour, 33 percent margarine, and 16 percent sugar. Flakemeal Shortbread consists of 39 percent flakemeal oats, 30 percent margarine, 15 percent sugar, 15 percent flour, and one percent orange essence. In addition, the ingredients statement on each retail carton indicates the presence of leavening ingredients sodium bicarbonate, calcium phosphate, and sodium acid pyrophosphate. The applicable subheading for the shortbread biscuits will be 1905.30.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...sweet biscuits...other...other. 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 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division