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NY 813265



August 18, 1995

CLA-2-19:S:N:N7:228 813265

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.30.0040

Mr. Michael Sestak
Barbera U.S.A.
Suite 2105
730 Fifth Avenue
New York, N.Y. 10019

RE: The tariff classification of wafers from Italy.

Dear Mr. Sestak:

In your letter dated August 1, 1995 you requested a tariff classification ruling.

A sample and a list of ingredients was submitted with your letter. The sample was examined and disposed of. The product consists of chocolate flavored wafers separated by a chocolate flavored, sweet cream filling. It is composed of dark chocolate, wheat flour, hazel nuts, almonds, sugar, whole milk, honey, corn flour, cocoa, butter, cocoa butter, eggs, glucose, ammonium salt, sea salt, and lecithin. The wafers are wrapped in a waxed paper doily, sealed in plastic, and boxed for retail sale.

The applicable subheading for the chocolate covered wafers will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for breads, pastry, cakes, biscuits, and other bakers' wares, whether or not containing cocoa...sweet biscuits: waffles and wafers...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
New York Seaport

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