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NY 814310

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September 7, 1995

CLA-2-17:S:N:N7:232 814310

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.6800

Ms. Kerry Webb
CSP Foods
75 Vickers Road
Etobicoke, Ontario
Canada M9B 6B6

RE: The tariff classification of a Sugar Mill White Fondant from Canada.

Dear Ms. Webb:

In your letter dated August 14, 1995 you requested a tariff classification ruling.

A sample was received by this office. However, your letter dated March 15, 1995 was not received. The subject merchandise is described on the specification sheet enclosed with your letter as "Icing Fondant White" and is stated to contain 54.9 percent sugar, 26.4 percent water and 18.7 percent glucose. It will be imported in 20 kilogram pails.

The applicable tariff provision for the Sugar Mill White Fondant will be 1704.90.6800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other...other...other...other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The general rate of duty will be 46.2 cents per kilogram plus 11.9 percent ad valorem. In addition, products classified under subheading 1704.90.6800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.31 to 9904.17.38, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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See also:

• Tariff No.: 1704.90.68 - Sugar confectionery nesoi o/65% by dry wt. of sugar described in add. US note 2 to Ch. 17, w/o cocoa, not subj. to Ch17 US note 7
• Tariff No.: 9904.17.31 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.38 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, $0.35/kg or more