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NY 817082





December 18, 1995

CLA-2-17:RR:NC:FC:232 817082

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 2008.99.1890; 2106.90.9999

Ms. Mary Ann Cleary
Les Gestions Rodney Cleary & Fils Ltee.
C.P. 111
Lennoxville, (Quebec) Canada J1M 1Z3

RE: The tariff classification of Maple Lollipops, Maple Chewies, Hard Maple Candies, Blueberry Syrup, and Blueberry Spread from Canada.

Dear Ms. Cleary:

In your letter received November 29, 1995 you requested a tariff classification ruling.

You had submitted samples with your original request, to which you further added descriptive literature. All items are commercially packaged for retail sale. The maple lollipops are said to be made of 83 percent maple syrup and 17 percent glucose. They are individually wrapped in plastic and shipped 100 to a case. The maple chewies are said to consist of 20 percent maple syrup, 40 percent glucose, 20 percent sucrose, and 12 percent vegetable oil. The hard maple candies come in three varieties. The maple balls and maple drops are both said to contain 60 percent maple sugar and 40 percent glucose. The maple centers are said to consist of 55 percent maple syrup and 45 percent glucose. All varieties of maple chewies and candies are shipped individually wrapped and packaged in either plastic bags of 2.4 ounces or in bulk to be sold by the pound.

The blueberry spread, which is packed in glass jars of 1.22, 2.2 or 10.15 ounces each, is said to consist of 80 percent blueberries and natural apple juice, 17 percent pure maple syrup and 3 percent fruit pectin. The blueberry syrup which is shipped in glass bottles of 1.68 ounces (96 to a case) or 8.45 ounces (12 to a case). It is said to be composed of 86.7 percent fructose, 7.5 percent water and 5.8 percent concentrated blueberry juice.

The applicable tariff provision for the maple lollipops, maple chewies and maple candies will be 1704.90.2005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: put up for retail sale. The general rate of duty will be 6.8 percent ad valorem.

The applicable tariff provision for the blueberry spread will be 2008.99.1890, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening mater or spirit, not elsewhere specified or included: Other: Other: Berries: Blueberries...other. The general rate of duty will be 3.3 percent ad valorem.

The applicable tariff provision for the blueberry syrup will be 2106.90.9999, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Food preparations not elsewhere specified or included: Other:... Other: Other...other. The general rate of duty will be 9.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the 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
Director

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