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NY B81434



February 3, 1997

CLA-2-85:RR:NC:1:108 B81434

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8524.53.1040; 1704.90.3505

Mr. Paul S. Kovacs
Affiliated USA Inc.
783 Busti Avenue
Buffalo, New York 14213

RE: The tariff classification of merchandise from Canada.

Dear Mr. Kovacs:

In your letter received on January 15, 1997, you requested a tariff classification ruling on behalf of Club Livin' End.

The samples submitted are a recorded VHS video cassette tape and three leaf shaped Maple candies packaged together for retail sale. Noting chapter 85, note 6, these items will have separate classifications.

The applicable subheading for the VHS tape will be 8524.53.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: other magnetic tapes: of a width exceeding 6.5 mm: video tape recordings: of a width not exceeding 16 mm, in cassettes. The rate of duty will be .26 cents per linear meter.

The applicable subheading for the candies will be 1704.90.3505, 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 6.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Phil Carabetta at 212-466-5672.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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