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NY L86488




September 14, 2005

CLA-2-17:RR:NC:SP:232 L86488

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.1000

Mr. Christopher M Kane
Serko & Simon LLP
1700 Broadway
31st floor
New York, NY 10019

RE: The tariff classification of “Toffee Peanuts” from Argentina

Dear Mr. Kane:

In your letter dated July 21, 2005, on behalf of Star Snacks, you requested a tariff classification ruling.

A sample, technical information and laboratory analysis reports were submitted with your request. Additional information was submitted via facsimiles dated July 25, 2005 and September 6, 2005. The submitted sample was sent to the Customs laboratory for analysis. The subject merchandise consists of peanuts with an uneven coating of sugar. The product is produced by mixing sugar, peanuts and water in a heated pot. Additional sugar and water is added while the sugar is crystallizing. Salt is added and the merchandise is cooled. The item will be imported either in bulk or in retail packaging.

The Customs laboratory has determined that the sample of “Toffee Peanuts” contains 73.3 percent coating and 26.7 percent peanuts. The coating contains 88.4 percent sucrose, 1.5 percent glucose and 0.3 percent fructose.

The applicable subheading for the “Toffee Peanuts” will be 1704.90.1000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Candied nuts. The rate of duty will be 4.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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