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NY 879146




October 29, 1992

CLA-2-19:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1060

Mr. Derek G. Taylor
Trinity Systems International Inc.
P.O. Box 5388
Manchester, NH 03108

RE: The tariff classification of oatcakes from Scotland

Dear Mr. Taylor:

In your letter dated October 5, 1992, you requested a tariff classification ruling.

Illustrative literature accompanied your letter. The products, oatcakes, are round or triangular-shaped baked articles, eaten hot or cold, alone or with butter, jam, marmalade, pate, or other toppings. The oatcakes are made in five different varieties - thick, thin, sugar-free, cheese, and wholemeal and honey. The basic ingredients are oatmeal, wheat flour, vegetable oil, and salt. Depending on variety, additional ingredients include sugar, baking powder, cheese powder, and honey. The articles are packaged in boxes or clear plastic wrappers, for retail sale.
The applicable subheading for the oatcakes will be 1905.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...bread, pastry, cakes, biscuits and similar baked products...other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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