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NY 881727



January 27, 1993

CLA-2-17:S:N:N7:232-881727

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1704.90.2010; 1806.31.0040

Mr. Bruce Schiller
MSAS Customs Logistics, Inc.
8725 NW 18th Terrace - Suite 301
Miami, FL 33172

RE: The tariff classification of various candies from Holland.

Dear Mr. Schiller:

In your letter dated December 23, 1992, you requested a tariff classification ruling on behalf of DeBoer & Co.

Your query concerns the classification of Crispy Cocos Praline White, Crispy Praline Milk and Crispy Praline White, three types of candies which your client intends to import from Holland. Samples of all items were forwarded with your request. The samples were opened and examined and are being returned herewith. The Crispy Praline Milk and Crispy Praline White both contain sugar, hydrogenated vegetable fat, cocoa butter, hazelnuts, full cream milk powder, whey powder, low fat cocoa powder, puffed rice, emulsifier and flavorings. In addition, the Crispy Praline Milk contains cocoa mass. The Crispy Cocos Praline White contains sugar, hydrogenated vegetable fat, cocoa butter, full cream milk powder, puffed rice, whey powder, lactose, dextrose, emulsifier and flavorings. All items will be imported in both consumer sized retail and bulk packaging.

The applicable subheading for the Crispy Cocos Praline White in consumer and display packaging will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...confections or sweetmeats ready for consumption...other...put up for retail sale. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the Crispy Cocos Praline White in bulk packaging will be 1704.90.2010, HTS, which provides for sugar confectionery (including white chocolate), not containing cocoa...other...confections or sweetmeats ready for consumption...other...other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for both the Crispy Praline Milk and the Crispy Praline White, regardless of packaging, will be 1806.31.0040, HTS, which provides for chocolate and other food preparation containing cocoa...other, in blocks, slabs or bars...filled...confectionery. The rate of duty will be 7 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

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