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NY C82372





December 19, 1997

CLA-2-17:RR:NC:SP:232 C82372

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550

Mr. Richard Callebaut
125 Larkspur Street - Suite 214
San Rafael, CA 94901

RE: The tariff classification of Almond Nougat Cubes from Belgium.

Dear Mr. Callebaut:

In your letter dated December 2, 1997, you requested a tariff classification ruling.

You submitted descriptive literature and photos of the product with your request. The merchandise in question is soft almond nougat cubes, product code 10002A, said to consist of 39.44 percent sugar, 28.7 percent glucose syrup, 22.5 percent almonds, 4.6 percent pistachios, 3.45 percent honey, 1.2 percent egg white, and traces of vanillin. The pieces of almond nougat, intended for immediate consumption, will be imported in retail bags of 100 to 200 grams, as well as in bulk bags of 4 kilograms.

After January 1, 1998, the applicable subheading for the almond nougat cubes will be 1704.90.3550, 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: Other... Put up for retail sale: Other. The rate of duty will be 6.1 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 this 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

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