CLA-2-19:OT:RR:NC:N2:228

Ms. Margaret Eckert
German Agricultural Marketing Board (CMA)
42 Lehigh Lane
Hicksville, NY 11801-3313

RE: The tariff classification of snack foods from Germany

Dear Ms. Eckert:

In your letter dated February 13, 2009 on behalf of Alfred Ritter GmbH & Co. KG, you requested a tariff classification ruling.

Samples, submitted with your letter, were examined and disposed of. Ritter Sport Neopolitaner Waffel is a snack product consisting of two square-shaped, baked wafers, separated by a layer of chocolate, topped with a deeply-scored nougat layer, enrobed in milk chocolate. The product is presented for retail sale in sealed film wrappers, in units weighing 100 grams, net weight.

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, whether or not containing cocoa…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