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NY 881058



December 15, 992

CLA-2-20:S:N:N7:231 881058

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.19.4000, 2008.19.8500, 2008.19.9090 and 1704.90.6050

Mr. Jean Edde
Edde Almond Paste Inc.
167 Boul. de l'Agroport
Gatineau, Quebec, Canada J8P 7G7

RE: The tariff classification of various edible paste products from Canada.

Dear Mr. Edde:

In your letter dated November 23, 1992 you requested a tariff classification ruling.

The products are described as follows:

1) ALMOND PASTE: almond, sugar, glucose syrup and sorbic acid

2) MACAROON PASTE: apricot kernel, sugar, almond, glucose syrup and sorbic acid

3) KERNEL PASTE: apricot kernel, sugar, glucose syrup and sorbic acid

4) MARZIPAN FRUIT SHAPE: sugar, almond, glucose, sorbitol syrup and sorbic acid

5) ALMOND PASTE (MARZIPAN), TUBES OF 8 OZ: sugar, almond, glucose, sorbitol syrup, invert sugar and sorbic acid

The applicable subheading for the ALMOND PASTE will be 2008.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: almonds. The rate of duty will be 40.8 cents per kilogram.

The applicable subheading for the MACAROON PASTE will be 2008.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: other, including mixtures: mixtures. The rate of duty will be 28 percent ad valorem.

The applicable subheading for the KERNEL PASTE will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: other, including mixtures: other, other. The rate of duty will be 28 percent ad valorem.

The applicable subheading for the MARZIPAN FRUIT SHAPE and the ALMOND PASTE (MARZIPAN), TUBES OF 8 OZ 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. Goods classifiable under subheading 2008.19.4000, HTS, which have originated in the territory of Canada, will be entitled to a rate of duty of 24.4 cents per kilogram under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading's 2008.19.8500 and 2009.19.9000, HTS, which have originated in the territory of Canada, will be entitled to a 16.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 1704.90.6050, HTS, which have originated in the territory of Canada, will be entitled to a 7.3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:

Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204

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
Area Director

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