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January 28, 1999

CLA-2-18:RR:NC:SP:232 D87242

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9019

Ms. Patti Cordo
American Cargo Express Inc.
435 Division Street
Elizabeth, NJ 07201

RE: The tariff classification of assorted chocolates from Ireland.

Dear Ms. Cordo:

In your letter dated January 20, 1999, on behalf of Lily O’Briens Chocolates, you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise consists of two items. The first item is an assortment of milk, plain and white chocolates in a variety of shapes with various fillings, which is imported in a cardboard box with a net weight of 5.82 ounces. The fillings include creams, macaroons, hazelnuts, pralines, caramels, etc. It is noted that there are no peanuts in any of the fillings. The second product is three foil wrapped milk chocolate hearts, imported in a small cardboard “sack” with a clear plastic heart-shaped window in the front.

The applicable subheading for the assortment of milk, plain and white chocolates and for the milk chocolate hearts 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...other...Confectionery...other. The rate of duty will be 6.2 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 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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