The tariff classification of waffles from Belgium.

NY G89420 April 17, 2001 CLA-2-19:RR:NC:2:228 G89420 CATEGORY: Classification TARIFF NO.: 1905.30.0049 Ms. Maureen O’Connor Moorestown Products, Inc. PO Box 610 Moorestown, NJ 08057-0610 RE: The tariff classification of waffles from Belgium. Dear Ms. Maureen O’Connor: In your undated letter received April 4, 2001, you requested a tariff classification ruling. Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Sugar waffles and Chocolate Dipped Sugar Waffles are made from wheat flour, vegetable fat, sugar, water, egg whites, yeast, soy flour, salt and vanilla. The Chocolate Dipped Sugar Waffles also contain low fat cocoa powder. The waffles measure approximately 3-1/4 inches in diameter, and are individually wrapped in clear plastic. The applicable subheading for the waffles will be 1905.30.0049, 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 …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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division