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Advance Rulings for Tariff Classification
Product Name
Cookies, chocolate chip, wheat-free
Technical Reference System Number
234236
Description
The product in question consists of a package of nine chocolate chip cookies that are free of gluten, wheat and milk, for a special diet. The cookies consist of margarine, chocolate chips, sugar, rice flour, potato starch, desiccated coconut, corn flour, corn syrup, leavening agents, millet flakes, dried egg, salt and stabilizers.
Analysis and Justification
Heading 19.05 of the Harmonized System covers “bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa”. Subheading 1905.31 provides for “sweet biscuits”. As these cookies do not contain wheat, tariff item 1905.31.99 is applicable.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the chocolate chip cookies are classified under classification number 1905.31.99.00 of the Customs Tariff.
