The tariff classification of baton cookies from Japan

N230077 August 14, 2012 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.31.0049; 4901.10.0040 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Avenue Suite 300 Valley Stream, NY 11580 RE: The tariff classification of baton cookies from Japan Dear Ms. Miniaci: In your letter dated August 2, 2012, you requested a tariff classification on behalf of Royce’ Confect USA, Inc. Three samples and product specification sheets for five items accompanied your letter. The samples were examined and disposed of. Royce’ brand Baton Cookies Coconuts and Baton Cookies Hazelnuts & Cacaonibs are long, thin, flat, rectangular-shaped baked cookies measuring approximately 3-1/4 inches long and 1 inch wide, enrobed in chocolate on one side, and individually wrapped in plastic packets. Based on the quantity in the package, both products are further identified by different item numbers. Item number 19002 and 19001 contain 25 and 40 packets of Baton Cookies Coconuts in one and two flimsy plastic trays, respectively, in a flip-over cardboard box sealed by wrapping paper. Item number 19202 and 19201 contain 25 and 40 packets of Baton Cookies Hazelnuts & Cacaonibs in one and two flimsy plastic trays, respectively, in a flip-over cardboard box sealed by wrapping paper. Item number 19005, Royce’ brand Baton Cookies Coconuts & Hazelcacao, is composed of Baton Cookies Coconuts and Baton Cookies Hazelnuts & Cacaonibs, 25 packets each in two flimsy plastic trays, in a cardboard box with a lid sealed by wrapping paper. Common ingredients to the Baton Cookies Coconuts and Baton Cookies Hazelnuts & Cacaonibs are sugar, coconut, wheat flour, whole egg, cocoa butter, butter, vegetable oil, chocolate liquor, whole milk powder, salt, flavor, and emulsifier. The Baton Cookies Coconuts contains skim milk powder and margarine as well. The Baton Cookies Hazelnuts & Cacaonibs also contains hazelnut, cornstarch, cocoa nibs, and cocoa powder. Inside each cardboard box, there is a 6 panel, accordion-folded single sheet of paper printed on both sides with information of the bakery company and the various items sold by them. The applicable subheading for the baton 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; waffles and wafers… sweet biscuits…other…other. The rate of duty will be free. The applicable subheading for the folded, single sheet of paper will be 4901.10.0040, HTSUS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets … in single sheets, whether or not folded … 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 the 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 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division