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NY 897494




May 23, 1994

CLA-2-18:S:N:N7:232 897494

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.31.0040; 1806.32.4094; 1806.90.0073; 1905.30.0040; 2106.90.6972

Ms. Kathleen S. Purcell
Hershey Foods Corporation
100 Crystal A Drive
P.O. Box 810
Hershey, PA 17033-0810

RE: The tariff classification of various candy bars and syrups from Canada.

Dear Ms. Purcell:

In your letter dated April 28, 1994 you requested a tariff classification ruling.

Your query concerns the classification of three candy bars and two syrups from Canada. Samples of each of the items were submitted with your request. The samples were opened, examined and disposed of. A description of the items is as follows:

1) "NutRageous" candy bar - contains peanuts, milk chocolate, high fructose corn syrup, fructose, sugar, dextrose, sorbitol, corn syrup, refined palm kernel oil and other ingredients in either a 1.6 ounce or .8 ounce bar which has a solid peanut core covered in chocolate.

2) "Cookies 'n Mint" chocolate bar - contains milk chocolate, enriched flour, sugar, vegetable oil, cocoa processed with alkali, whey, high fructose corn syrup, chocolate, oil of peppermint and other ingredients in either a 2.6 ounce, 1.55 ounce or .6 ounce bar which is essentially a chocolate bar with solid wafer or "cookie" material diffused throughout.

3) "Bar None" candy bar - contains milk chocolate, peanuts, refined palm kernel oil, high fructose corn syrup, sugar, wheat flour, evaporated milk, non-fat milk, cocoa processed with alkali, dairy butter, dextrose, cocoa and other ingredients in either a 1.6 ounce or .52 ounce bar composed of solid wafers, peanuts and caramel covered in chocolate.

4) Chocolate syrup - contains corn syrup, sugar, water, cocoa, salt, vanillin and other ingredients in either a 22 ounce or 24 ounce plastic bottle.

5) Strawberry syrup - contains sugar, water, corn syrup, artificial flavors and color and other ingredients in either a 22 ounce or 24 ounce plastic bottle.

The applicable tariff provision for the "Nutrageous" candy bar will be 1806.31.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...filled...confectionery. The general rate of duty will be 7 percent ad valorem.

The applicable subheading for the "Cookies 'n Mint" chocolate bar will be 1806.32.4094, HTS, which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...not filled...other...other... confectionery. The general rate of duty will be 7 percent ad valorem.

The applicable subheading for the "Bar None" candy bar will be 1905.30.0040, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...sweet biscuits; waffles and wafers...other. The general rate of duty will be free.

The applicable subheading for the chocolate syrup will be 1806.90.0073, HTS, which provides for chocolate and other food preparations containing cocoa...other...other...put up for retail sale...other. The general rate of duty will be 7 percent ad valorem.

The applicable subheading for the strawberry syrup will be 2106.90.6972, HTS, which provides for food preparations not elsewhere specified or included...other...other...preparations for the manufacture of beverages...containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.

Sincerely,

Jean F. Maguire
Area Director

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