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NY 881728



January 27, 1993

CLA-2-18:S:N:N7:232-881728

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.31.0040; 1806.90.0063; 1806.90.0083

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

RE: The tariff classification of various chocolate 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 Mintballs, Rumballs and Crispy Cocos Praline Milk, three types of chocolate 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 Mintballs and Rumballs contain sugar, glucose syrup, dextrose, hydrogenated palm kernel oil, lactose, skimmed cocoa powder, soy flour, hydrolyzed protein, arabic gum, water, lecithin, flavoring and/or coloring. The Crispy Cocos Praline Milk contains sugar, hydrogenated vegetable fat, full cream milk powder, cocoa butter, cocoa mass, 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 Mintballs and Rumballs in consumer, display, drum (0.9 kg) and bag (200 g) packaging will be 1806.90.0063, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other... put up for retail sale...confectionery. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the Mintballs and Rumballs in bulk packaging will be 1806.90.0083, HTS, which provides for chocolate and other food preparations containing cocoa...other...other...other...confectionery. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the Crispy Cocos Praline Milk, regardless of packaging, will be 1806.31.0040, HTS, which provides for chocolate and other food preparations 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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