CLA-2-19:RR:NC:2:228 R01050
Mr. Jonny Mc Laws
Industrias Alimenticias Mc Laws, C.A.
9700 E. Bay Harbor Dr. Apt # 401
Bay Harbor Islands, FL 33154
RE: The tariff classification and country of origin marking of wafer rolls from Venezuela.
Dear Mr. Mc Laws:
In your letter dated November 8, 2004, you requested a tariff classification ruling.
An ingredients breakdown, pictures, and a manufacturing flow chart were submitted with your letter. The product is described as peanut butter filled wafer rolls. They are composed of 42 percent roasted peanuts, 30.2 percent wheat flour, 22.6 percent sugar, 2.3 hydrogenated vegetable oil, 1.4 percent vegetable oil, and less than one percent each of whole dry milk, salt, lecithin, powdered dry eggs, vanillin, and preservatives. The wafers are baked, cooled, filled, and packed in cans, or wrapped three wafers to a wrapper.
The applicable subheading for the peanut butter filled wafer rolls will be 1905.32.0041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…waffles and wafers…other...containing peanuts or peanut products. The rate of duty will be free.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
Applying the marking requirements of Part 134 of the Customs Regulations to the facts of this case, we find that the wafer rolls are products of Venezuela for marking purposes.
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 telephone number (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