CLA-2-19:OT:RR:NC:N2:228
Ms. Ashley Hong
Nissin International Transport U.S.A. Inc.
1540 West 190th Street
Torrance, CA 90501
RE: The tariff classification of cookies from Japan
Dear Ms. Hong:
In your letter dated May 18, 2015, you requested a tariff classification on behalf of Nishimoto Trading Co. Ltd., dba Wismettac Asian Foods, CA.
A sample, ingredients breakdown, and flow chart were submitted with your letter. The sample was examined and disposed of. Cookie with Peanuts is a round baked cookie with peanuts scattering on top, measuring approximately 2.5” in diameter, individually wrapped in a plastic pouch, 12 pouches in a paper box for retail sale. The stated ingredients are approximately 39 percent peanut, 20 percent sugar, 16 percent wheat flour, 7 percent butter, 6 percent liquid whole egg, 2 percent or less each of soy milk powder, water, shortening, corn starch, milk ingredients, cream, skim milk powder, gelatin, sodium bicarbonate, ammonium bicarbonate, salt, lactose, fructose, dextrin, powdered corn syrup, artificial flavor, tocopherols, and rapeseed oil.
The applicable subheading for the product will be 1905.31.0041, Harmonized Tariff Schedule of the United States, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares ... sweet biscuits ... sweet biscuits ... other ... containing peanuts or peanut products. The general 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/.
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, indelibly, 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 sample you submitted does 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 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 ww.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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division