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NY 851519
MAY 02 1990

CLA-2-17:S:N:N1:232-851519

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.6050

Mr. Egbert Dikkers
The Netherlands Chamber of Commerce in the United States, Inc.
One Rockerfeller Plaza
New York, NY 10020

RE: The tariff classification of marzipan from the Netherlands.

Dear Mr. Dikkers:

In your letter dated April 11, 1990, on behalf of Maro Veenendaal B. V., Holland, you requested a tariff classification ruling.

Descriptive literature was included with your request. The subject merchandise is marzipan, which is described as a mixture of almonds and sugar. The product will be imported in five different mixtures: 20 percent almonds and 80 percent sugar, 25 percent almonds and 75 percent sugar, 30 percent almonds and 70 percent sugar, 35 percent almonds and 65 percent sugar, and 50 percent almonds and 50 percent sugar. The marzipan will be imported in either 12.5 kilogram boxes or in 25 kilogram bags, and will be used to make candy, cake decorations and bonbons.

The applicable subheading for the marzipan will be 1704.90.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...other...other...other. The rate of duty will be 12.2 percent ad valorem.

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

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