United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 816269 - NY 816412 > NY 816276

Previous Ruling Next Ruling
NY 816276




November 30, 1995

CLA-2-17:RR:NC:FC:232 816276

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1806.31.0040; 1905.90.1050

Ms. Karen Burden
R.L. Burden Produce Services, Inc.
P.O. Box 25313
Little Rock, AR 72221

RE: The tariff classification of Confectioneries from Italy.

Dear Ms. Burden:

In your letter dated October 20, 1995 you requested a tariff classification ruling.

You submitted samples and descriptive literature for four different items. The first item is marzipan, shaped the semblance of fruit or vegetables, and packaged in plastic for retail sale. It is said to consist of almonds, honey and sugar. The next sample is "Torrone", a 150 gram foil-wrapped nougat bar, packed in a retail box. The "torrone" comes in several varieties, all with the same nougat center, which is said to consist of almonds, sugar, honey, egg albumen, and pistachio. The different flavors of coating are: chocolate, vanillin, orange, lemon, coffee, chocolate cream and milk chocolate. All the coatings except orange and lemon contain cocoa paste. The third sample is "torroncino" which is identical in makeup to the "torrone" in ingredients and variety, but which is shipped in smaller, 1 1/2" x 1" x 1", foil and cellophane wrapped bars. The last item is "lapilli", a small, plastic-wrapped biscuit in three types: hazelnut, classic, and chocolate-covered. The hazelnut "lapilli" is said to consist of hazelnuts, sugar, honey, glucose syrup, and egg albumen. The classic "lapilli" is said to contain sugar, almonds, honey, glucose syrup, and egg albumen. The Chocolate-covered "lapilli" is said to be made of almonds, sugar, and egg albumen coated with sugar, cocoa cream, cocoa butter soya lecithin , and vanillin.

The applicable subheading for the marzipan and for the lemon and orange coated "torrone" and "torroncino" 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 rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the balance of the "torrone" and "torroncino" flavors 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 6.8 percent ad valorem.

The applicable subheading for the "lapilli" will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...other: bread, pastry, cakes, biscuits and similar baked products... whether or not containing chocolate, fruit, nuts or confectionery...other...pastries, cakes and similar sweet baked products. The rate of duty will be free.

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

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, 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.

Sincerely,

Roger J. Silvestri

Previous Ruling Next Ruling

See also: