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NY B89799




September 25, 1997

CLA-2-18:RR:NC:SP:232 B89799

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.9000

Ms. Gitte Mechlenburg
Post Office Box 2296
Lenox, Massachusetts 01240

RE: The tariff classification of Solid Nougat Chocolate from Germany.

Dear Ms. Mechlenburg:

In your letter dated September 10, 1997, on behalf of Confiserie Dreher, you requested a tariff classification ruling.

Descriptive literature and ingredient breakdowns were included with your request. The subject merchandise consists of individually wrapped solid nougat chocolate candy bars. Item#s 4040, 4044 and 4051 are stated to contain cocoa mass, cocoa butter, sugar, almonds, milk powder and hazelnuts. Item#s 20440, 20441 and 20451 are stated to contain cocoa mass, cocoa butter, fructose, almonds, milk powder and hazelnuts.

The applicable subheading for the Solid Nougat Chocolate, item#s 4040, 4044, 4051, 20440, 20441 and 20451 will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars...Not filled...other...other...other. The rate of duty will be 6.5 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 John Maria at 212-466-5730.

Sincerely,

Robert B. Swierupski
Director,

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