The tariff classification of cooked waffles from Canada

N261281 February 26, 2015 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.32.0049 Mr. Martin Parent Bel-Gaufre Inc. 3200 Av Watt Local 102 Quebec, Canada G1X 4P8 RE: The tariff classification of cooked waffles from Canada Dear Mr. Parent: In your letter dated January 29, 2015 you requested a tariff classification ruling. An ingredients breakdown of cooked waffles was submitted with your letter. The cooked waffles are said to contain 38 percent flour, 10 percent sugar, 6 percent margarine, 4 percent eggs, 3 percent skim milk, 3 percent yeast, 0.13 percent vanillin, and 0.5 percent salt. The applicable subheading for the cooked waffles will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa . . . waffles and wafers . . . other . . . other. The general 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 ww.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 bruce.hadleyjr@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division