The tariff classification of meringue cookies from Germany

NY F86541 May 11, 2000 CLA-2-19:RR:NC:2:228 F86541 CATEGORY: Classification TARIFF NO.: 1905.30.0049 Ms. Brigitte Day UTC Overseas, Inc. 476 Broadway Suite 5001 New York, NY 10013 RE: The tariff classification of meringue cookies from Germany Dear Ms. Day: In your letter dated April 25, 2000, on behalf of Stockmeyer (North America) Inc., Lincoln Park, NJ, you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. A complete ingredients breakdown was provided in a facsimile transmission dated May 9, 2000. The sample consists of white, rosette-shaped biscuits, measuring approximately 1-1/4 inches in diameter, packed in a clear plastic container holding 125 grams, net weight. The stated ingredients are approximately 96 percent sugar, 2 percent protein, one percent each of egg white and citric acid, and less than one percent each of minerals and guar gum powder. A pink-colored biscuit will also be produced, with the same composition as the white cookie, but with the addition of less than one percent artificial color. The applicable subheading for the meringue cookies 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. 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