Background

In the Feb. 16, 2022, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to reclassify two elements of a cookie assortment separately instead of together.

The assortment consists of 15 different varieties of decorated chocolate-covered cookies shaped in circles, squares, sticks, and a heart. Three of the 15 are described as wafers with cream fillings. The assortment is packaged for retail sale in tins printed and embossed as seasonal items suitable for gifting.

The assortment is currently classified as biscuits and similar baked products under HTSUS 1905.90.1050 (duty-free) but CBP is now proposing to classify the cookies as sweet biscuits under HTSUS 1905.31.00 (duty-free) and the wafers as waffles and wafers under HTSUS 1905.32.00 (duty-free). CBP explains that the assortment does not qualify as a set under GRI 3(b) because the biscuits and wafers are not put up together to meet a particular need or carry out a specific activity.

Ruling NY N303994 would be revoked to reflect this change. Comments on this proposal are due no later than March 18.

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email

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