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NY J81358




March 27, 2003

CLA-2-18:RR:NC:SP:232 J81358

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9019

Mr. Joe Callery
Celtic Chocolates Limited
Summerhill
County Meath
Ireland

RE: The tariff classification of Confectionery from Ireland

Dear Mr. Callery:

In your letter dated March 5, 2003, you requested a tariff classification ruling.

You submitted descriptive literature and product photographs with your request. The merchandise in question is several types of chocolate confectionery that will be imported boxed for retail sale. The four varieties considered here are “Celtic Collar of Gold Selection”, in 190 gram and 145 gram boxes, “Celtic Derrynaflan Selection”, in 190 gram and 145 gram boxes, “Bushmills Irish Whiskey Chocolates”, in 130 gram boxes, and “Black Bush Irish Whiskey Chocolates”, in 130 gram boxes.

The “Celtic Collar of Gold Selection” is said to consist of 31 percent sugar, 10.2 percent butter, 16.6 percent cocoa butter, 7.9 percent cream, 13.7 percent milk powder, 7 percent cocoa mass, 4.9 percent invert syrup, 2.7 percent glucose, 1.3 percent honey, 2.1 percent alcohol, 1.2 percent whey, and small amounts of milk proteins, flavor, and moisture. The “Celtic Derrynaflan Selection” is stated to contain 31.5 percent sugar, 10.1 percent butter, 15.2 percent cocoa butter, 6.9 percent cream, 11.5 percent milk powder, 11.5 percent cocoa mass, 5.2 percent invert syrup, 2.9 percent glucose, 1 percent hazelnuts, 1.9 percent alcohol, 1 percent whey, and small amounts of milk proteins, flavor, and moisture. The third item, “Bushmills Irish Whiskey Chocolates”, is described as containing 35.4 percent sugar, 19.1 percent cocoa butter, 16.5 percent cream, 16.2 percent milk powder, 3.5 percent cocoa mass, 4 percent alcohol, 2.4 percent whey, and small amounts of milk proteins, flavor, and moisture. The last product, “Black Bush Irish Whiskey Chocolates” is said to consist of 35 percent sugar, 16.6 percent cocoa butter, 16.5 percent cream, 11.2 percent milk powder, 11.2 percent cocoa mass, 4 percent alcohol, 2.4 percent whey, and small amounts of milk proteins, flavor, and moisture.

The applicable subheading for the “Celtic Collar of Gold Selection” the “Celtic Derrynaflan Selection”, the “Bushmills Irish Whiskey Chocolates”, and the “Black Bush Irish Whiskey Chocolates” 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: OtherConfectionery: Other. The rate of duty will be 6 percent ad valorem.

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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