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NY C86680





May 21, 1998

CLA-2-17:RR:NC:SP:232 C86680

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.1000; 1806.90.9011; 1806.90.9019

Mr. Pierre Merhej
30 Bassett Road
Brockton, MA 02401

RE: The tariff classification of Sugar Coated Confectionery from Lebanon.

Dear Mr. Merhej:

In your letter received on April 21, 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 of most of these products with your request. The merchandise in question is five varieties of sugar coated candies. All will be imported either in bulk or packaged for retail sale.

The "Dark Chocolate Covered Almonds Coated With Sugar" are said to consist of 11.9 percent almonds, 4.76 percent cocoa butter, 74.72 percent sugar, 8.33 percent cocoa mass, and traces of lecithin, wax, gum arabic, and vanilla. The second product, "Milk Chocolate Covered Peanuts Coated With Sugar", is stated to contain 27.65 percent peanuts, 14.07 percent cocoa butter, 45.24 percent sugar, 7.04 percent cocoa mass, 5.03 percent whole milk powder, and traces of flour, wax, lecithin, gum arabic and vanilla.

The "Roasted Almonds Covered With Sugar" are said to consist of 37.67 percent almonds, 61.64 percent sugar, and traces of wax, gum arabic, flour, and vanilla. The fourth item, the "Pistachios Covered With Sugar" are said to contain 32.74 percent pistachios, 65.48 percent sugar, and traces of wax, flour, gum arabic, and vanilla. The "Milk Chocolate Praline Coated With Sugar" is said to consist of 19.46 percent hazelnuts, 15.56 percent hydrogenated palm kernel oil, 47.8 percent sugar, 5.56 percent cocoa mass, 6.67 percent skimmed milk powder, 3.34 percent full cream milk powder, and traces of wax, flour, gum arabic, lecithin, and vanilla. The applicable subheading for the "Roasted Almonds Covered With Sugar" will be 1704.90.1000, 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: Candied nuts. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for "Milk Chocolate Covered Peanuts Coated With Sugar" will be 1806.90.9011, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other... Confectionery: Containing peanuts or peanut products. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for "Dark Chocolate Covered Almonds Coated With Sugar" and the "Milk Chocolate Praline Coated With Sugar" 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 subheadings 1704.90.1000, 1806.90.9011, and 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.

Your inquiry does not provide enough information for us to give a classification ruling on the "Pistachios Covered With Sugar". Your request for a classification ruling should include samples and/or photographs of this item.

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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