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NY 815673




October 24, 1995

CLA-2-17:R:N2:232 815673

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1806.90.9000; 1901.90.4200; 1901.90.4300

Mr. Jo A. Earl
Somerset Imports
274-2A Tyson Drive
Winchester VA, 22604

RE: The tariff classification of Confectionery from England.

Dear Mr. Earl:

In your letter dated September 26, 1995, you requested a tariff classification ruling.

You submitted samples and descriptive literature with your ruling request. The "Rose & Lemon Turkish Delight" is a two-toned yellow/orange cube of gelatinous substance, covered in powdered sugar. It is said to consist of 53 percent sugar, 34 percent glucose, 6 percent cornstarch, 3 percent gelatin, 2 percent tartaric acid, flavorings and colors. The "Rich Butter Fudge" is approximately 1/2 inch beige cubes, said to be made of 44 percent sugar, 23 percent glucose, 15 percent sweetened condensed full cream milk, 7 percent hardened palm kernel oil, 6 percent fondant, 4 percent butter, salt and flavoring. The "Orange Liqueur Chocolate Fudge Sauce" is a brown viscous substance packed in a 225 g glass jar. It is said to contain 37 percent glucose, 37 percent sweetened condensed skimmed milk, 12 percent sugar, 12.4 percent plain chocolate, 1.5 percent Triple Sec orange liqueur, and orange oil. The "White Chocolate Fudge Sauce with Kirsch" is a thick cream-colored liquid in a 225 g glass jar. It is said to consist of 37 percent glucose, 12 percent sugar, 33 percent sweetened condensed skimmed milk, 11 percent white chocolate, 3 percent butter, 3 percent Kirsch, flavoring, and water.

The applicable subheading for the "Rose & Lemon Turkish Delight" and the "Rich Butter Fudge" 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: Other...Put up for retail sale. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the "Chocolate Fudge Sauce with Orange Liqueur" will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other... other...other...other. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the "White Chocolate Fudge Sauce with Kirsch", if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included: Other: Other: Dairy products described in additional US note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.187 per kilogram plus 15.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTS.

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, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri

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