CLA-2-19:RR:E:NC:N2:228
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada
RE: The tariff classification of a food ingredient from France
Dear Mr. Forbes:
In your letter dated November 6, 2006, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.
An ingredients breakdown and production flow chart accompanied your letter. Product no. BIG-PF-1BO-401, “crunchy pieces of wafers (crepe dentelle)” consists of baked wafers ground to a small particle size. The stated ingredients are sugar, flour, milkfat, whey powder, salt, barley malt flour, and sodium hydrogen carbonate. The product will be imported in non-retail containers and used in the production of pastry and confectionery goods.
The applicable subheading for this product will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…waffles and wafers…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 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