The tariff classification and country of origin marking of biscuits from New Zealand.

N037236 September 19, 2008 MAR-2-19:OT:RR:E:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049 Mr. Bob Mariano Griffins Foods Limited P.O. Box 588 Pittsford, NY 14534 RE: The tariff classification and country of origin marking of biscuits from New Zealand. Dear Mr. Mariano: In your letter dated September 3, 2008, you requested a tariff classification ruling. Lists of ingredients and pictures of five biscuit products were forwarded with your letter. The Cookie Bear Mini Hundreds and Thousands are biscuits topped with pink icing and colored nonpareils, made from wheat flour, icing, milk solids, color, emulsifier, flavor, sugar, vegetable fat, “sprinkle”, invert syrup, whey powder, raising agents, and salt. The Chocolate Fingers are described as slender, plain biscuits enrobed in chocolate, made from sugar, wheat flour, milk solids, vegetable fat, cocoa butter, cocoa mass, invert syrup, golden syrup, emulsifier, salt, raising agents, flavors, and colors. The round-shaped Digestive Wheat biscuits are made from wheat, sugar, vegetable fat, honey, milk solids, invert syrup, raising agents, and salt. Sensations Orange are round chocolate biscuits topped with orange jam and enrobed in dark chocolate. They are made from dark chocolate, orange flavored filling, flavor, acidity regulator, preservative, colors, wheat flour, sugar, vegetable fat, invert syrup, cocoa powder, salt, emulsifier, raising agents, and flavor. Toffee Pops Desserts are round biscuits topped with Tiramisu flavored toffee and covered with milk chocolate. The Toffee Pops Desserts are made from sugar, wheat flour, milk solids, vegetable fats, emulsifier, glucose syrup, cocoa butter, cocoa mass, golden syrup, invert syrup, butter, salt, emulsifiers, corn flour, raising agents and flavors. The Cookie Bear Mini Hundreds and Thousands are put up in a resealable pouch containing 200 grams, net weight, 12 pouches in a shipping carton. The Chocolate Fingers, Digestive Wheat, and Toffee Pops Desserts, and Sensations are packed in film-wrapped plastic trays containing 200 or 250 grams, net weight, 24 or 25 units in a shipping carton. The applicable subheading for the Cookie Bear Mini Hundreds and Thousands, Chocolate Fingers, Digestive Wheat, Sensations, and Toffee Pops Desserts 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the Cookie Bear Mini Hundreds and Thousands, Chocolate Fingers, Digestive Wheat, Sensations, and Toffee Pops Desserts are products of New Zealand for marking purposes. 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