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NY 881360

January 20, 1993



TARIFF NO.: 1806.31.0040; 1806.90.0063; 1905.20.0000; 1905.30.0040

Ms. Peggy Chaplin
Ober, Kaler, Grimes & Shriver
120 East Baltimore Street
Baltimore, MD 21202-1643

RE: The tariff classification of confectionery articles from Austria

Dear Ms. Chaplin:

In your letters dated November 25, 1992 and December 22, 1992, on behalf of American European Student Union, Inc., you requested a tariff classification ruling.

Descriptive literature was provided with your first letter, and samples were submitted with your December correspondence. The samples were examined and disposed of. The product is a gift assortment of seven snack or dessert items, each in a different package, packed in a decorative paper board box, which is itself packed in a cardboard shipping carton. "Delikatstangerl" is a candy-bar type product, individually wrapped, measuring approximately 2 inches long, 3/4-inch wide, and 3/4-inch thick, said to be composed of chocolate, waffle (crumbled), nougat, vegetable oil, and milk chocolate. "Orange Peels in Chocolate" and "Grapefruit Strips in Chocolate" consist of dried pieces of fruit or peel, as the case may be, coated with dark chocolate. The stated ingredients for the former are orange peels, sugar and chocolate; the latter is composed of grapefruit strips, sugar and chocolate. Both are packed in plastic bags in hexagonal- shaped cardboard boxes. "Mini-Schoko-Brezel" is a pretzel- shaped gingerbread, coated with dark chocolate, packed in a plastic bag. "Romeo" and "Julia" are three-layered, chocolate- covered articles, measuring approximately 1-1/4 inches long, one inch wide, and one inch thick. Both have a base layer of gingerbread, measuring approximately 1/2-inch to 5/8- inch thick. "Romeo" has a thin middle layer of jam, topped by a 1/4-inch thick marzipan layer. "Julia" has two additional 1/4-inch thick layers, one of "nugget cream," and the other of coconut. "Romeo" and "Julia" are packed in plastic trays, in a cardboard box. The final item in the package, "Schlofbergkipferl," is a crescent- shaped product with a crumbly, cookie-like consistency, coated with chocolate, packed in a plastic tray in a plastic bag.

The applicable subheading for the "Delikatstangerl" will be 1806.31.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...filled...confectionery. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the "Orange Peels in Chocolate" and the "Grapefruit Strips in Chocolate" will be 1806.90.0063, HTS, which provides for chocolate and other food preparations containing cocoa...other... other...put up for retail sale...confectionery. The rate of duty will be 7 percent ad valorem.

The applicable subheading for "Romeo," "Julia," and "Mini- Schoko-Brezel" will be 1905.20.0000, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa... gingerbread and the like. The rate of duty will be free.

The applicable subheading for "Schlofbergkipferl" will be 1905.30.0040, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares...sweet biscuits...other. The rate of duty will be free.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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