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NY 891101

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October 29, 1993

CLA-2-17:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2010; 1905.30.0040; 2006.00.5000

Mr. Marzio Costanzo
Scavone Food Distributors
P.O. Box 2335
Newburgh, NY 12550

RE: The tariff classification of confections, biscuits, and prepared fruits, from Italy

Dear Mr. Costanzo:

In your undated letter, received by this office on October 6, 1993, you requested a tariff classification ruling.

Five products are described in the letter, and illustrated in a product catalog you submitted under separate cover. Pasta Reale are products molded into the shape of various fruits, made from a paste of almond meal, sugar, water, flavors, and colors. San Martino Decorato are small, round, sugar-coated and decorated, filled biscuits. Quaresimali is a semi-circular shaped biscuit composed of flour, sugar, sliced almonds, eggs, vegetable fat, ammonia, and cinnamon flavor. Biscotto Regina is a rod-shaped biscuit, made from flour, sugar, eggs, sesame, vegetable fat, milk, and natural flavor. Frutta Candita is an assortment of fruits that have been prepared by cooking and immersion in sugar syrup for several days. All products will be put up for sale to the food service industry.

The applicable subheading for the Pasta Reale will be 1704.90.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...confections or sweetmeats ready for consumption...other...other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the San Martino Decorato, Quaresimali, and Biscotto Regina will be 1905.30.0040, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...sweet biscuits...other. The rate of duty will be free.

The applicable subheading for the Frutta Candita will be 2006.00.5000, HTS, which provides for fruit...preserved by sugar (drained, glace or crystallized)...other...mixtures. The rate of duty will be 20 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
Area Director

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See also:

• Tariff No.: 1905.30.00 - Sweet biscuits (pastry); waffles and wafers
• Tariff No.: 2006.00.50 - Mixtures of vegetables, fruit, nuts, fruit-peel or other parts of plants, preserved by sugar (drained, glace or crystallized)