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NY 800802




August 11, 1994

CLA-2-18:S:N:N7:232 800802

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.31.0040; 1905.30.0040

Mr. Alfredo F. Calvart
Nestle Puerto Rico, Inc.
P.O. Box 364565
San Juan, Puerto Rico 00936-4565

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of two chocolate candy products from Mexico; Article 509.

Dear Mr. Calvart:

In your letter dated June 22, 1994 you requested a ruling on the status of two chocolate candy products from Mexico under the NAFTA.

"Milkybar" is a candy bar with a nougat center covered in chocolate. It stated to contain sugar, sugar sirup, whole milk powder, cocoa butter, cocoa liquor, invert sugar, hydrogenated vegetable fat, skim milk powder and small quantities of various other ingredients. All of the ingredients in this merchandise are products of Mexico or the United States, except for egg whites which are produced in Holland. All of the processing and manufacturing is performed in Mexico. The product will be packaged for retail sale in a plastic bag containing 6 bars.

"Rocky" is a candy bar consisting of layers of wafers covered in chocolate. It is stated to contain waferbar coated with chocolate, sugar, cocoa butter, whole milk powder, cocoa liquor, skim milk powder, soy bean lecithin and vanillin. All of the ingredients in this merchandise are products of Mexico or the United States. All of the processing and manufacturing is performed in Mexico. The product will be packaged for retail sale in a plastic bag containing 6 bars.

The applicable tariff provision for the "Milkybar" will be 1806.31.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars: filled... confectionery. The general rate of duty will be 7 percent ad valorem.

The applicable tariff provision for the "Rocky" candy bar will be 1905.30.0040, HTSUSA, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...sweet biscuits; waffles and wafers...other. The general rate of duty will be free.

The non-originating material used to make the "Milkybar" has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The "Milkybar" will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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