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NY A80525

March 7, 1996

CLA-2-17:RR:NC:FC:232 A80525


TARIFF NO.: 1704.90.3505; 1806.32.9000

Mr. Carl E. Royer
Fritz Companies, Inc.
100 Walnut Street
P.O. Box 2874
Champlain, NY 12919-2874

RE: The tariff classification of "President's Choice" Deluxe Chewy Granola Bars from Canada.

Dear Mr. Royer:

In your letter dated February 13, 1996, on behalf of Biscuits LeClerc Ltee., in Canada, you requested a tariff classification ruling.

Samples of the cardboard packaging for Raisin and Almond, Chocolate Chip and Chocolate Chip & Marshmallow granola bars were submitted with your request. You state that the various granola bars are manufactured by mixing dry products such as grains, dried fruits, nuts, chocolate chips, marshmallows with binders such as sugars, corn syrup and oils. The ingredients are formed into a bar shaped product, which is not baked. The granola bars are individually packaged and sold in lots of ten per paperboard package.

The applicable tariff provision for the "President's Choice" Deluxe Chewy Granola Bars Raisin and Almond will be 1704.90.3505, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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. The general rate of duty will be 6.5 percent ad valorem.

The applicable tariff provision for the "President's Choice" Deluxe Chewy Granola Bars Chocolate Chip and Chocolate Chip & Marshmallow will be 1806.32.9000, HTS, which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars: not filled...other...other. The general rate of duty will be 6.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5730.


Roger J. Silvestri

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