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NY R01563




March 24, 2005

CLA-2-17:RR:NC:SP:232 R01563

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550; 1704.90.3590

Mr. Marcelo Bravo
Super Foods Limited
Biocity Nottingham
Nottingham NG1 1GF
United Kingdom

RE: The tariff classification of Ellactiva Calcium English Toffee from The United Kingdom

Dear Mr. Bravo:

In your letter dated March 1, 2005 you requested a tariff classification ruling.

The subject merchandise is described as an English toffee fortified with a mineral and vitamin complex. The product is stated to contain 27.10 percent glucose syrup, 17.04 percent sugar, 12.10 percent sweetened condensed milk, 6.67 percent soluble fiber, 8.00 percent vegetable oil, 2.71 percent hydrogenated vegetable oil, 18.67 percent mineral and vitamin blend, 3.50 percent butter, 0.50 percent salt, 0.40 percent soya lecithin, 0.10 percent flavoring and 3.21 percent water. Two pieces of toffee provide 100 percent of the daily requirement of calcium plus other minerals and vitamins. The toffee will be imported individually wrapped in bulk containers to be repackaged in the United States. It will also be imported individually wrapped and packaged for retail sale.

The applicable subheading for the Ellactiva Calcium English Toffee, packaged for retail sale 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: Other...Put up for retail sale: Other. The duty rate will be 5.6 percent ad valorem.

The applicable subheading for the Ellactiva Calcium English Toffee, packaged in bulk to be repackaged for retail sale will be 1704.90.3590, 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: Other...Other. The duty rate will be 5.6 percent ad valorem.

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.

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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