U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
1905.31.0049
$180.9M monthly imports
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Ruling Age
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly
The tariff classification of cookies from Spain
NY I88973 December 3, 2002 CLA-2-19:RR:NC:2:228 I88973 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Mr. Benoit Hamelin ROE Logistics 474 rue McGill Suite 300 Montreal, Quebec H2Y 2H2 Canada RE: The tariff classification of cookies from Spain Dear Mr. Hamelin: In your letter dated November 26, 2002, on behalf of Les Aliments Papco Inc., St.-Laurent, Quebec, Canada, you requested a tariff classification ruling. Samples and descriptive literature were submitted with your letter. The samples were examined and disposed of. The products are cookies, packed for retail sale in plastic trays in metallized plastic film sleeves, containing 125 grams, net weight. Samples of chocolate chip and chocolate chip with raisin cookies were submitted. The descriptive literature indicates the cookies may also be prepared with white chocolate chips. The applicable subheading for the cookies will be 1905.31.0049, 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…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 (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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division