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NY A83148

May 14, 1996

CLA-2-18:RR:NC:FC:232 A83148


TARIFF NO.: 1704.90.3505; 1905.30.0040

Ms. Athena Caramanos
Eastern Caribbean Commodities, Inc.
P.O. Box 364221
San Juan, Puerto Rico 00936

RE: The tariff classification of "Wafer con Chocolate", "Almendra Jordania" and "Caramelo de Menta" from Columbia.

Dear Ms. Caramanos:

In your letter dated May 2, 1996 you requested a tariff classification ruling.

Descriptive information and copies of photographs of the packaged products were submitted with your request. "Wafer con Chocolate" are described as 21 gram bars of chocolate wafers to be distributed in bags of 10. The product is stated to contain 39.8 percent sugar, 21.3 percent flour, 14.2 percent shortening, 12.9 percent cocoa butter, 6 percent milk, 5 percent cocoa and 0.3 percent lecithin. "Almendra Jordania" are candy coated chocolate almonds to be distributed in 1.8 ounce and 4.8 ounce boxes. They are stated to contain 70.2 percent sugar, 12.1 percent almonds, 12.1 percent cocoa, 5.1 percent milk, and small quantities of gum arabic, flavor and color. "Caramelo de Menta" are described as 5.25 gram mint caramels, which will be distributed in bags of 20, 40 and 100. They are stated to contain 53.2 percent sugar, 39.2 percent corn syrup, 6.1 percent shortening and small quantities of glycerin, gelatin, lecithin and flavor.

The applicable subheading for the "Caramelo de Menta" will be 1704.90.3505, 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 6.5 percent ad valorem.

The applicable subheading for the "Wafer con Chocolate" will be 1905.30.0040, HTS, which provides for Bread, pastry, cakes, biscuits and other baker's wares, whether or not containing cocoa...Sweet biscuits; waffles, and wafers...Other. The rate of duty will be free.

Articles classifiable under subheading 1704.90.3505, HTS, which are products of Columbia are entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on "Almendra Jordania". Your request for a classification ruling should include a sample of the product.

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