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NY 815421

October 18, 1995

CLA-2-17:R:N2:232 815421


TARIFF NO.: 1704.90.2005; 1806.90.9000; 1905.30.0040

Ms. Billie L. McClintock
L & I Imports
P.O. Box 994
Somerset, PA 15501

RE: The tariff classification of various confectionery products from Hungary.

Dear Ms. McClintock:

In a copy of your letter dated May 24, 1995, received in New York on October 2, 1995, you requested a tariff classification ruling.

You submitted five samples with your request: "Karamella", "Twisty Sticks", "Walnut Gold Angel", "Gipsy Boy" and "Gipsy Lady". The "Karamella" are individually foil-wrapped confections, packaged for retail sale in 120 g packets. They are said to consist of sugar, glucose syrup, condensed milk, margarine, salt, vanillin, and sodium bicarbonate. The "Twisty Sticks" are approximately 8 inch long spirals of red/white/blue wrapped in cellophane. They will be imported in 1 gallon jars. The "Twisty Sticks" are said to be made of sugar, corn syrup, citric acid, coloring and flavors.

The "Walnut Gold Angel"s are individually foil-wrapped, chocolate covered confections. You indicated that they will be imported in 1 1/2 pound boxes. They are stated to contain sugar, vegetable fat, glucose syrup, cocoa powder, lowfat milk powder, and small quantities of various other ingredients.

The "Gipsy Lady" and "Gipsy Boy" are baked wafer cookies with cream filling, covered with chocolate, commercially packaged in a 4.6 oz tray. The "Gipsy Lady" are stated to consist of lemon cream, chocolate, wheat flour, cornflakes, vegetable fat, milk powder egg powder, sodium bicarbonate, lecithin, salt, and flavoring. The "Gipsy Boy" are said to contain hazelnut cream, milk chocolate, wheat flour, cornflakes, vegetable fat, milk powder, sodium bicarbonate, egg powder, lecithin, and salt.

The applicable subheading for the "Karamella" and the "Twisty Sticks" will be 1704.90.2005, 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...Put up for retail sale. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the "Walnut Gold Angel" will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: other...other...other...other...other. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the "Gipsy Lady" and "Gipsy Boy" will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...Sweet biscuits, waffles and wafers...other. The duty rate will be free.

Articles classifiable under subheadings 1704.90.2005 and 1806.90.9000, HTS, which are products of Hungary are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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 all 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.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204

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, 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 212-466-5730.


Roger J. Silvestri

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