CLA-2-19:S:N:N1:228

Mr. Erich G. Siezkarek
Erich G. Siezkarek Enterprises
13570 Henna Ave.
Apple Valley, MN 55124

RE: The tariff classification of gingerbread cookies from Germany

Dear Mr. Siezkarek:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : November 5, 1990

DESCRIPTION OF MERCHANDISE : Gingerbread cookies, in various sizes and shapes (hearts, animals, cartoon characters, etc.), all adorned with brightly colored sugar icing.

HTS PROVISION : Bread, pastry, cakes, biscuits and other bakers' wares...gingerbread and the like

HTS SUBHEADING : 1905.20.0000

RATE OF DUTY : free

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport