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NY 896006

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April 6, 1994

CLA-2-17:S:N:N7:232 896006

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.6050

Mr. Frank Landrey
Andre Prost, Inc.
49 Sherwood Terrace
PO Box AX
Old Saybrook, CT 06475

RE: The tariff classification of marzipan from Denmark.

Dear Mr. Landrey:

In your letter dated March 16, 1994 you requested a tariff classification ruling.

Your query concerns the classification of marzipan, a product consisting of sugar, almonds and liquid glucose, which is shaped in the form of a thick cylinder or roll wrapped in plastic and having a net weight of 7 ounces. Each individual roll is packed in its own cardboard box. The packaging indicates that, although the product may be consumed as is, the principal use of the product is as an ingredient. The accompanying sample was examined and destroyed.

The applicable subheading for the marzipan will be 1704.90.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), 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

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