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NY J89198




October 16, 2003

CLA-2-17:RR:NC:SP:232 J89198

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.9000

Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street, Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of Marzipan (Product number 45401) from Canada

Dear Mr. Forbes:

In your letter dated August 29, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

A sample was submitted with your request. Information was submitted with your initial request dated August 4, 2003. The subject merchandise is stated to contain 46.9 percent sugar, 36.2 percent almonds, 9.5 percent water, 3.3 percent invert sugar, 2.0 percent glucose syrup, 2.0 percent sorbitol syrup and traces of citric acid, invertase and potassium sorbate. It will be imported in paste form in seven kilogram boxes. The product will be used as a filling for pralines and cakes, and as a cake decoration.

The applicable subheading for the Marzipan will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoaotherotherother other. The general rate of duty will be 10.4 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 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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