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July 8, 1999

CLA-2-19:RR:NC:2:228 E83386

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1050, 1905.90.1090

Mr. Claude Schellenberger
Max Felchlin AG
Main Street 63
CH-6431 Schwyz/Switzerland

RE: The tariff classification of baked confectionery shells from Switzerland.

Dear Mr. Schellenberger:

In your letter dated June 11, 1999, you requested a tariff classification ruling.

The samples submitted with your letter were examined and disposed of. The products are ready to use confectionery shells made from between 49-62 percent wheat flour, 12-14 percent butter, 4-5 percent partly hardened rape oil, 4-5 percent partly hardened soya oil, 2-5 percent hardened peanut oil, 0.8-2 percent skimmed milk powder, and less than one percent salt. The HD97E Friandise, boat-shaped shells, measuring approximately 2.5 inches long and 1 inch wide, also contain 10 percent maltodextrin, 1 percent soy flour, and 0.6 percent starch. The HD40E Patisse are round shells, measuring approximately 2.75 inches in diameter, which also contain 18 percent sugar and 1 percent starch. The HD47E Patisse are round shells, measuring approximately 3-3/8 inches in diameter, which also contain 19 percent sugar and 0.8 percent starch. The HH40E Choc-Patisse are chocolate-covered shells measuring approximately 2-¾ inches in diameter, which also contain 22 percent sugar, 2 percent low fat cocoa powder, and less than one percent each of soya lecithin and vanillin. The shells are put up on sealed plastic trays measuring approximately 15 inches by 10 inches, 7 trays to a package. The shells are used to make a variety of edible creations such as pastries, confections, and small desserts.

The applicable subheading for the HD40E Patisse, HD47E Patisse and the HH40E Choc-Patisse will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakersÂ’ wares, whether or not containing cocoaÂotherÂbread, pastry, cakes, biscuits and similar baked productsÂotherÂpastries, cakes and similar sweet baked products. The rate of duty will be free.

The applicable subheading for the HD97E Friandise will be 1905.90.1090, HTS, which provides for bread, pastry, cakes, biscuits and other bakersÂ’ wares, whether or not containing cocoaÂotherÂbread, pastry, cakes, biscuits and similar baked productsÂotherÂother. The rate of duty will be free.

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,

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