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NY 893958

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January 31, 1994

CLA-2-17:S:N:N7:232 893958

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005

Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841

RE: The tariff classification of candies from Mexico.

Dear Mr. Alsup:

In your letter dated January 7, 1994 you requested a tariff classification ruling.

Samples were included with your request. Peanut Paddie is stated to contain 41.53 percent sugar, 39.34 percent peanuts, 15.30 percent corn syrup and 3.38 percent vegetable shortening. Peanut Brittle contains 38.22 percent sugar, 38.22 percent peanuts, 22.48 percent corn syrup and 0.98 percent soda. Peco Brittle contains 35.07 percent sugar, 35.07 percent peanuts, 20.63 percent corn syrup, 8.25 percent coconut and 0.90 percent soda. All of the products are packaged for retail sale in clear plastic wrapping.

The applicable tariff provision for the Peanut Paddie, Peanut Brittle and Peco Brittle will be 1704.90.2005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sugar confectionery... not containing cocoa...other: confections or sweetmeats ready for consumption...other...put up for retail sale. The general rate of duty will be 7 percent ad valorem. Currently, these products are not subject to any quota restrictions.

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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