The tariff classification of biscuits from New Zealand.

N045789 December 18, 2008 CLA-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 of biscuits from New Zealand. Dear Mr. Mariano: In your letter dated December 1, 2008, you requested a tariff classification ruling. A list of ingredients and a picture were forwarded with your letter. Chocolate Macaroons are described as rectangular shaped biscuits with a coconut filling and enrobed in milk chocolate. They consist of milk chocolate, coconut, wheat flour, sugar, glucose syrup, vegetable fat, golden syrup, salt, humectants, whey powder, raising agents, emulsifier, and flavor. The biscuits are packed in film-wrapped packages containing 200 grams, net weight, 24 or 25 units in a shipping carton. The applicable subheading for the Chocolate Macaroon biscuits 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