CLA-2-19:RR:NC:2:228 G88283
Mr. Benny Gonzalez
General Commodities International, Inc.
10865 NW 29 Street
Miami, FL 33172
RE: The tariff classification of a baked product from Spain.
Dear Mr. Gonzalez:
In your letters dated January 16, 2001, and March 4, 2001, you requested a tariff classification ruling.
A sample, a list of ingredients, and a description of the manufacturing process were submitted with your letters. The sample was examined and disposed of. The product is a crisp, dry, baked product composed of wheat flour, partially hydrogenated vegetable margarine, wheat bran, sesame seed, yeast, linseed, chicory fiber, salt, gluten, and vitamin C. The ingredients are mixed, formed into oval-shaped loaves approximately 3-1/2 inches long, fermented, baked, sliced in half, and baked again. It is packed in plastic bags and then into boxes.
The applicable subheading for this product will be 1905.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other baker’s wares…rusks, toasted bread and similar toasted products. The rate of duty will be free.
However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheadings to subchapter III of chapter 99 to the HTS:
Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:
9903.02.35
Rusks, toasted bread and similar toasted products (provided for in subheading 1905.40)
Under this provision, the rusk product from Spain classified under subheading 1905.40.0000 HTS, is subject to a 100 percent ad valorem rate of duty.
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, 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 (CFR Part 134). The sample you have submitted is not 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 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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division