CLA-2-18:S:N:N7:228
1905.30.0040
Ms. Peggy Chaplin
Ober, Kaler, Grimes & Shriver
120 East Baltimore Street
Baltimore, MD 21202-1643
RE: The tariff classification of confectionery articles from
Austria
Dear Ms. Chaplin:
In your letters dated November 25, 1992 and December 22,
1992, on behalf of American European Student Union, Inc., you
requested a tariff classification ruling.
Descriptive literature was provided with your first letter,
and samples were submitted with your December correspondence.
The samples were examined and disposed of. The product is a gift
assortment of seven snack or dessert items, each in a different
package, packed in a decorative paper board box, which is itself
packed in a cardboard shipping carton. "Delikatstangerl" is a
candy-bar type product, individually wrapped, measuring
approximately 2 inches long, 3/4-inch wide, and 3/4-inch thick,
said to be composed of chocolate, waffle (crumbled), nougat,
vegetable oil, and milk chocolate. "Orange Peels in Chocolate"
and "Grapefruit Strips in Chocolate" consist of dried pieces of
fruit or peel, as the case may be, coated with dark chocolate.
The stated ingredients for the former are orange peels, sugar and
chocolate; the latter is composed of grapefruit strips, sugar
and chocolate. Both are packed in plastic bags in hexagonal-
shaped cardboard boxes. "Mini-Schoko-Brezel" is a pretzel-
shaped gingerbread, coated with dark chocolate, packed in a
plastic bag. "Romeo" and "Julia" are three-layered, chocolate-
covered articles, measuring approximately 1-1/4 inches long, one
inch wide, and one inch thick. Both have a base layer of
gingerbread, measuring approximately 1/2-inch to 5/8- inch thick.
"Romeo" has a thin middle layer of jam, topped by a 1/4-inch
thick marzipan layer. "Julia" has two additional 1/4-inch thick
layers, one of "nugget cream," and the other of coconut. "Romeo"
and "Julia" are packed in plastic trays, in a cardboard box. The
final item in the package, "Schlofbergkipferl," is a crescent-
shaped product with a crumbly, cookie-like consistency, coated
with chocolate, packed in a plastic tray in a plastic bag.
The applicable subheading for the "Delikatstangerl" will be
1806.31.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa...other, in blocks, slabs or
bars...filled...confectionery. The rate of duty will be 7
percent ad valorem.
The applicable subheading for the "Orange Peels in
Chocolate" and the "Grapefruit Strips in Chocolate" will be
1806.90.0063, HTS, which provides for chocolate and other food
preparations containing cocoa...other... other...put up for
retail sale...confectionery. The rate of duty will be 7 percent
ad valorem.
The applicable subheading for "Romeo," "Julia," and "Mini-
Schoko-Brezel" will be 1905.20.0000, HTS, which provides for
bread, pastry, cakes, biscuits and other bakers' wares, whether
or not containing cocoa... gingerbread and the like. The rate of
duty will be free.
The applicable subheading for "Schlofbergkipferl" will be
1905.30.0040, HTS, which provides for bread, pastry, cakes,
biscuits and other bakers' wares...sweet biscuits...other. The
rate of duty will be free.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin
imported into the United States must be legibly, conspicuously,
and permanently marked to indicate the English name of the
country of origin to an ultimate purchaser in the United States.
The implementing regulations to 19 U.S.C. 1304 are set forth in
Part 134, Customs Regulations (19 CFR Part 134). The samples you
have submitted do not appear to be properly marked with the
country of origin. You may wish to discuss the matter of country
of origin marking with the Customs import specialist at the
proposed port of entry.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
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