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NY H89346




March 26, 2002

CLA-2-18:RR:NC:SP:232 H89346

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.31.0049

Ms. Tori Duskas
Jim Clare & Associates
Oak Tree Center, Suite 108
16747 US 17 North
Hampstead, NC 28443

RE: The tariff classification of Chocolate Bars from Slovenia

Dear Ms. Duskas:

In your letter dated March 2, 2002, you requested a tariff classification ruling.

You submitted descriptive literature with your request. Further information was supplied in a telephone conversation on March 21, 2002. The subject merchandise is described as 100 gram chocolate bars that are scored so as to be breakable into bite-sized pieces. The chocolate is said to be filled with either a cream or a fruit fondant center, and all the products are individually wrapped for retail sale. The cream centered bars, in hazelnut or rum flavors, are stated to consist of sugar, vegetable fat, cocoa butter, whey powder, whole milk powder, cocoa mass, soy flour, cocoa powder hazelnuts, lecithin, vanillin, and flavor. The two varieties of bars with fruit fondant filling are said to contain sugar, cocoa mass, cocoa butter, sorbitol, glucose syrup, vegetable fat, soy flour, lecithin, fruit powder (apricot or strawberry), citric acid, vanillin, and flavor.

The applicable subheading for the apricot or strawberry fruit fondant centered or the hazelnut or rum flavored cream-filled chocolate bars 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: FilledConfectionery: Other. The rate of duty will be 5.6 percent ad valorem.

Articles classifiable under subheading 1806.31.0049, HTS, which are products of Slovenia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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 (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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