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NY C80420

November 5, 1997

CLA-2-18:RR:NC:SP:232 C80420


TARIFF NO.: 1806.90.9010

Ms. Gitte Mechlenburg
Post Office Box 2296
Lenox, MA 01240

RE: The tariff classification of Chocolates from Germany and Austria.

Dear Ms. Mechlenburg:

In your letter dated October 3, 1997, on behalf of Confiserie Dreher, you requested a tariff classification ruling.

You submitted descriptive literature, ingredient breakdowns, and photographs of the products with your request. The merchandise in question is foil wrapped, boxed chocolate candies of two different types. The differences in item numbers denote a difference in the size and shape of the boxes, not of the confectioneries contained within. Both types are part of a line of products known as "The Young Mozart".

Items 5130, 5134, 5135, and 5136 are regularly sweetened "Mozart Kugeln" or pistachio paste filled chocolates. These items are stated to consist of cocoa mass, cocoa butter, sugar, almonds, milk powder, hazelnuts, alcohol (as a preservative), invertase, and pistachio nuts. Items 21030, 21034, and 21035 are "specially sweetened", or diet, "Mozart Kugeln", and as such are said to contain cocoa mass, cocoa butter, fructose, almonds, milk powder, hazelnuts, alcohol (as a preservative), pistachio nuts, and sorbitol.

The applicable subheading for both the "Mozart Kugeln", and the diet "Mozart Kugeln" will be 1806.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other... Confectionery. The rate of duty will be 6.5 percent ad valorem. This ruling is being issued under the provisions of Part 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.


Robert B. Swierupski

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