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NY 891850




November 10, 1993

CLA-2-17:S:N:N7:232-891850

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1806.31.0040

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

RE: The tariff classification of confectionery from Italy.

Dear Mr. Quinlan:

In your letter dated October 21, 1993, on behalf of Sapori, S.p.A., you requested a tariff classification ruling.

A sample and descriptive literature were included with your request. Torrone alla Mandorla (Almond Nougat) is stated to contain honey, roasted almonds, sugar, glucose syrup, egg white, wafers and natural and artificial flavors. Torrone Morbido alla Mandorla (Soft Almond Nougat) contains honey, roasted almonds, sugar, corn syrup, candied fruit, egg white, wafers and natural flavors. Torrone Morbido Ricoperto di Cioccolato (Chocolate Covered Soft Nougat) contains almonds, plain chocolate, honey, sugar, corn syrup, candied fruit, egg white, wafers and natural flavors. 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. All of the above products are in 100 gram bars and will be packaged for retail sale in decorative cardboard boxes.

The applicable subheading for the Torrone alla Mandorla and the Torrone Morbido alla Mandorla will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other: confections or sweetmeats ready for consumption...other...put up for retail sale. The duty rate will be 7 percent ad valorem.

The applicable subheading for the Torrone Mobido Ricoperto di Cioccolato (Chocolate Covered Soft Nougat) will be 1806.31.0040, HTS, which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars: filled...confectionery. The duty rate will be 7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Torrone Morbido con Cacao e Nocciole. Your request for a classification ruling should include whether this product has a chocolate covering or simply contains cocoa as an ingredient.

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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