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NY 892600





December 7, 1993

CLA-2-18:S:N:N7:232-892600

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.4094

Mr. Liam Quinlan
Dobson & Sinisi
Manhattan Tower-12th Floor
600 Lexington Avenue
New York, N.Y. 10022

RE: The tariff classification of a chocolate confectionery from Italy.

Dear Mr. Quinlan:

In your letter dated November 17, 1993, on behalf of Sapori, S.p.A., you requested a tariff classification ruling.

Samples and information were included with your initial request dated October 21, 1993. Torrone morbido con Cacao e Nocciole (Hazelnut & Cocoa Soft Nougat) contains hazelnuts, honey, sugar, glucose syrup, hydrogenated vegetable fat, cocoa, skimmed milk powder, egg white, wafers, lecithin and flavors. It is noted that the subject merchandise does not have a chocolate coating. The product will be packaged for retail sale in 100 gram bars.

The applicable subheading for the Torrone morbido con Cacao e Nocciole will be 1806.32.4094, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...not filled...other...other: confectionery. The rate of duty will be 7 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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