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NY 883681




March 24, 1993

CLA-2-19:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.30.0040

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of macaroons from Canada

Dear Mr. Baker:

In your letter dated March 8, 1993, on behalf of Les Croissant Vauchel, Chomedey, Laval, PQ, Canada, you requested a tariff classification ruling.

Samples, package labels, and ingredients breakdowns accompanied your letter. Additional information was provided by Les Croissant Vauchel on March 22, 1993. The samples were examined and disposed of. The products are baked, dome-shaped articles, with ribbed walls, measuring approximately 1-1/4 inches tall and 1-1/4 inches in diameter at the base, packed for retail sale, 18 units in a clear plastic tray, wrapped in a clear plastic wrapper. The macaroons will be made in two flavors ("regular" and chocolate), and in two varieties ("year round" and "kosher for Passover").

The "year round regular" macaroon formulation is 38 percent desiccated coconut, 32.7 percent granulated sugar, 16 percent inverted sugar, 6 percent glucose syrup, 6 percent potato starch, 1 percent potato flour, and 0.3 percent salt. The "year round chocolate" macaroon consists of 37 percent desiccated coconut, 32 percent granulated sugar, 15 percent inverted sugar, 6 percent glucose syrup, 6 percent potato starch, 2.7 percent cocoa powder, 1 percent potato flour, and .3 percent salt. The "regular kosher for Passover" recipe is 38 percent desiccated coconut, 32.7 percent granulated sugar, 22 percent inverted sugar, 6 percent potato starch, 1 percent potato flour, and .3 percent salt. The chocolate "kosher for Passover" macaroon is made from 37 percent desiccated coconut, 32 percent granulated sugar, 21 percent inverted sugar, 6 percent potato starch, 2.7 percent cocoa powder, 1 percent potato flour, and .3 percent salt.

The applicable subheading for all varieties of macaroons will be 1905.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...sweet biscuits...other. The duty rate will be free.

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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