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NY G81516




September 18, 2000

CLA-2-17:RR:NC:SP:232 G81516

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550; 1806.31.0049

Ms. Elena Pisano
I.S. Import/Export Corp,
13899 Biscayne Blvd., Suite 136
North Miami Beach, FL 33181

RE: The tariff classification of Confectioneries from Italy

Dear Ms. Pisano

In your letter dated August 7, 2000, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs, and specifications with your request. The merchandise in question is five varieties of retail packaged confectioneries containing nougat.

The first item, “Perle” is described as crunchy chocolate nougat. This product is 20 bite sized individually wrapped bars of nougat packed in an 80-gram retail bag. These are said to consist of a nougat center of honey, almonds, sugar, albumen, and vanillin, which is then coated in chocolate. The second product, “Torrone Perla” is the same combination of ingredients presented in a larger format. This is an 80-gram bar wrapped for retail sale. The third item, “Torrone Rosa” is an 80 gram nougat bar wrapped for retail sale that is stated to contain almonds, honey, sugar, glucose syrup, egg white, wafers, and vanillin.

The last two varieties are nougat assortments. The “Torroncini Assorti” is a 200 gram retail bag containing approximately 15 pieces of individually wrapped nougat bars of four types, all with the same nougat center, which is said to consist of almonds, sugar, honey, egg albumen, and vanillin, and, in one instance, candied fruit. One of the varieties is also coated with chocolate. The “Delice del Sannio” ” is a 250 gram retail bag
containing approximately 17 pieces of individually wrapped nougat bars of seven types, all with the same nougat center, which is said to consist of honey, glucose syrup, sugar, almonds, pistachio, egg albumen, and vanillin. The different flavors of coating are lemon, orange, coffee, chocolate, white chocolate, and milk chocolate. All the coatings except orange, white chocolate, and lemon contain cocoa paste.

The applicable subheading for the “Torrone Rosa”, for the plain bars of the “Torroncini Assorti” assortment, and for the lemon, white chocolate, and orange coated “Delice del Sannio” 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: Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the “Perle”, for the “Torrone Perla”, and for the balance of the “Torroncini Assorti” and “Delice del Sannio” flavors will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled ...Confectionery: Other. The rate of duty will be 5.6 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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