The tariff classification of a wafer confectionery product from Brazil

NY E89946 December 13, 1999 CLA-2-19:RR:NC:2:228 E89946 CATEGORY: Classification TARIFF NO.: 1905.30.0041 Mr. Timothy C. Stanceu Hogan & Hartson 555 Thirteenth Street NW Washington, DC 20004-1109 RE: The tariff classification of a wafer confectionery product from Brazil Dear Mr. Stanceu: In your letter dated November 12, 1999, on behalf of Nestle U.S.A., Inc., you requested a tariff classification ruling. A sample, submitted your letter, was examined and disposed of. The product is a confection consisting of a baked, spherical-shaped wafer with a soft, paste-like filling, enrobed in chocolate, individually wrapped in a plastic and foil wrapper, twisted on the ends. The principle ingredients are sugar, hydrogenated vegetable fat, wheat flour, whey powder, cocoa mass, peanuts, cocoa butter, whole milk powder, and soy flour. The applicable subheading for this product will be 1905.30.0041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…sweet biscuits; waffles and wafers…other…containing peanuts or peanut products. 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 sample you 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division