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NY 853396

CLA-2-17:S:N:N1:228 853396


TARIFF NO.: 1704.90.2005; 1806.90.0078; 1901.90.3040

Mr. Kevin B. Madden
F.W. Myers & Co.
2802 NW 79th Avenue
Miami, FL 33122

RE: The tariff classification of caramel candies and dulce de leche from Argentina.

Dear Mr. Madden:

In your letter dated May 30, 1990, on behalf of Grim International, Pembroke Pines, FL., you requested a tariff classification ruling.

Samples accompanied your letter, were examined and disposed of. Caramelos Finos are individually wrapped caramel candies, in plain and chocolate flavor. The sample was packed in a clear plastic bag containing 500 grams, net weight. Dulce de Leche, or "milk jelly," is a light brown spread made from sugar and milk, packed in a can holding 1000 grams, net weight.

The applicable subheading for the plain caramel candies will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...confections or sweetmeats ready for consumption...other...put up for retail sale . The duty rate will be 7 percent ad valorem.

The applicable subheading for the chocolate flavored caramel candies will be 1806.90.0078, HTS, which provides for chocolate and other food preparations containing cocoa...other...other...put up for retail sale...other. The rate of duty will be 7 percent ad valorem.

The Dulce de Leche will be classified in subheading 1901.90.3040, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...other...articles of milk or cream not specially provided for...other. The rate of duty will be 17.5 percent ad valorem. Articles classifiable under subheadings 1704.90.2005 and 1806.90.0078, HTS, which are products of Argentina are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Dulce de Leche will be subject to the licensing requirements and quota restrictions of subheading 9904.10.60, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on Dulce de Batata and Dulce de Membrillo. Your request for a classification ruling should include complete ingredients breakdowns, by weight, and full descriptions of the manufacturing processes.

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 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.


Jean F. Maguire
Area Director

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