The tariff classification of cookies from Australia.

N010135 May 8, 2007 CLA-2-19:RR:E:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Ms. Litsa Sahawneh Byron Bay Cookie Company Pty. Ltd. 6 Brigantine Street Byron Bay NSW Australia 2481 RE: The tariff classification of cookies from Australia. Dear Ms. Sahawneh: In your letter dated April 22, 2007, you requested a tariff classification ruling. A picture and an ingredients breakdown were submitted with your letter. “Dotty” cookies are made from flour, milk compound chocolate, butter, chocolate drops, egg pulp, sugar, starch, soy lecithin, salt, soda, and vanilla flavor. The baked, round cookies weigh 60 grams each, and will be packed for retail sale in cellophane-wrapped plastic trays, six cookies to a tray. The applicable subheading for the “Dotty” cookies will be 1905.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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