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NY R01754




April 22, 2005

CLA-2-19:RR:NC:2:228 R01754

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.32.0049

Ms. Emma Hipwell
O’Carroll’s Irish Epicurean Trading LTD Blainroe Upper
Wicklow, Co. Wicklow
Ireland

RE: The tariff classification of waffles from Ireland.

Dear Ms. Hipwell:

In your letter dated April 5, 2005, on behalf of Wicklow Fine Foods, you requested a tariff classification ruling.

Ingredients breakdowns and pictures accompanied your letter. Caramel Waffles are composed of two circular waffles separated by a caramel filling. Dark Chocolate Waffles are two circular waffles separated by a caramel filling and enrobed in dark chocolate. The Milk Chocolate Waffles are two circular waffles separated by a caramel filling and enrobed in milk chocolate. The ingredients common to all are sugar, wheat flour, margarine, butter, glucose, water, egg, soya flour, cinnamon, salt, baking powder, soy lecithin, and vanilla. The Dark Chocolate Waffles also contain cocoa butter, and cocoa mass. The Milk Chocolate Waffles also contain cocoa butter, cocoa mass, and whole milk powder. Large-sized waffles of each type are put up in cellophane bags, eight or ten waffles per bag, in boxes containing 330 grams, net weight, or in cellophane bags containing 2 waffles, weighing 60 grams, net weight. The Caramel Waffles are also available in small sized waffles in a bag containing 400 grams, net weight.

The applicable subheading for the waffles will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoaSweet biscuits; waffles and wafersotherother. The rate of duty will be free.

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,

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