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

N042816 November 13, 2008 MAR-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1090 Mr. Bob Mariano Griffins Foods Limited P.O. Box 588 Pittsford, NY 14534 RE: The tariff classification and country of origin marking of baked goods from New Zealand. Dear Mr. Mariano: In your letters dated September 3, 2008, and October 23, 2008, you requested a tariff classification ruling. Lists of ingredients and pictures were forwarded with your September letter. A sample and a manufacturer’s flow chart accompanied your October letter. The sample was examined and disposed of. Vitalife Well Grain Tomato & Basil Multigrain Crisp Bread are crisp multigrain crackers made from wheat flour, grains (wheat meal, kibbled purple wheat, and kibbled red wheat), vegetable oil, bran, tomato powder, salt, linseed, basil, yeast, baking soda, milk solids, vitamins, sugar, mineral (iron), and color. The baked crackers measure approximately 2 inches by 4 inches, are packed on trays in a sealed metallized film wrapper, containing approximately 200 grams, net weight. The applicable subheading for the Vitalife Well Grain Tomato & Basil crackers, will be 1905.90.1090, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…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 Vitalife Well Grain Tomato & Basil Multigrain Crisp Bread is a product 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