CLA-2-19:OT:RR:NC:N2:228
Ms. Darlene Miniaci
Carmichael International Service
20 W. Lincoln Avenue Suite 300
Valley Stream, NY 11580
RE: The tariff classification of chocolate wafers from Japan
Dear Ms. Miniaci:
In your letter dated September 18, 2012, you requested a tariff classification ruling on behalf of Royce’ Confect USA, Inc.
Product specification sheets for three Royce’ brand Chocolate Wafers accompanied your inquiry. Chocolate Wafers “Hazel Cream” (item no. 6250), Chocolate Wafers “Tiramisu Cream” (item no. 6253), and Chocolate Wafers “Citrus Cream” (item no. 6254) are the same products, but differ in types of creams (fillings) and coatings. Based on the information presented on the Royce’s website, the Chocolate Wafers are little, cube-shaped products with cream between four (4) layers of crispy wafers, enrobed in chocolate or white chocolate. The Chocolate Wafers “Hazel Cream” are said to have sweet hazelnut cream sandwiched between crispy wafers, and are coated with chocolate. The Chocolate Wafers “Tiramisu Cream” are said to be coffee and cheese cream wafers, coated with sweet white chocolate. The Chocolate Wafers “Citrus Cream” are described as citrus flavored cream sandwiched between crunchy wafers, coated with mellow chocolate. Each wafer product is individually-wrapped, 12 units packed for retail sale in a box.
The applicable subheading for the three wafers 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 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 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division