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NY C86637




April 30, 1998

CLA-2-18:RR:NC:SP:232 C86637

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9019

Mr. Pierre Merhej
30 Bassett Road
Brockton, MA 02401

RE: The tariff classification of Dark Chocolate Confectionery from Lebanon.

Dear Mr. Merhej:

In your letter received on April 14, 1998, on behalf of Edibles S.A.R.L. of Beirut, Lebanon, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs, and samples with your request. The merchandise in question is five varieties of dark chocolate-enrobed candies. All will be imported either in bulk or packaged for retail sale. The "Dark Chocolate Covered Almonds" are said to consist of 33.21 percent almonds, 13.28 percent cocoa butter, 29.56 percent sugar, 23.25 percent cocoa mass, and traces of lecithin and vanilla. The second product, "Dark Chocolate Covered Hazelnuts", is stated to contain 28.46 percent hazelnuts, 14.23 percent cocoa butter, 31.66 percent sugar, 24.9 percent cocoa mass, and traces of lecithin and vanilla. The "Dark Chocolate Covered Raisins" are said to consist of 38.14 percent raisins, 12.3 percent cocoa butter, 27.38 percent sugar, 21.53 percent cocoa mass, and traces of lecithin and vanilla. The fourth item, the "Dark Chocolate Covered Pistachios" are said to contain 28.46 percent pistachios, 14.23 percent cocoa butter, 31.66 percent sugar, 24.9 percent cocoa mass, and traces of lecithin and vanilla. The "Dark Chocolate Covered Coffee Beans" are said to consist of 13 percent coffee beans, 17.3 percent cocoa butter, 38.5 percent sugar, 30.3 percent cocoa mass, and traces of lecithin and vanilla.

The applicable subheading for all five varieties of the dark chocolate confectionery will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other... Confectionery: Other. The duty rate will be 6.3 percent ad valorem.

Articles classifiable under subheading 1806.90.9019, HTS, which are products of Lebanon are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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