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NY F87846

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June 28, 2000

CLA-2-17:RR:NC:SP:232 F87846

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.6800

Mr. Baudoin St Gal de Pons
Promofood International
P.O. Box 1497
Los Angeles, CA 90001-1497

RE: The tariff classification of a fondant from France

Dear Mr. St Gal de Pons:

In your letter dated May 25, 2000 you requested a tariff classification ruling.

A sample and information were submitted with your initial request dated April 12, 2000. The subject merchandise is stated to contain 70 percent sugar, 12 percent corn syrup and 18 percent water. It will be imported in 8 kilogram pails, and it will be used by pastry shops and bakeries to glaze or decorate cakes, eclairs, etc.

The applicable tariff provision for the fondant will be 1704.90.6800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other ...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS.

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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See also:

• Tariff No.: 1704.90.68 - Sugar confectionery nesoi o/65% by dry wt. of sugar described in add. US note 2 to Ch. 17, w/o cocoa, not subj. to Ch17 US note 7
• Tariff No.: 9904.17.31 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.38 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, $0.35/kg or more