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NY C87155

May 14, 1998

CLA-2-17:RR:NC:SP:232 C87155


TARIFF NO.: 1704.90.3550; 1806.31.0049

Ms. Margaret Eckert
German Agricultural Marketing Board
34-33 59th Street
Woodside, NY 11377

RE: The tariff classification of marzipan confectionery from Germany.

Dear Ms. Eckert:

In your letter dated April 23, 1998, on behalf of Kreutzkamm, you requested a tariff classification ruling.

Samples and information were included with your initial request dated March 17, 1998. Additional information was submitted in your fax dated May 13, 1998. Kreutzkamm Edel-Bitter Marzipan is in the form of small bars enrobed in chocolate, and is stated to contain 63.27 percent marzipan (2/3 almonds and 1/3 sugar), 5.27 percent almonds, 10.54 percent sugar, 0.88 percent rum, and 20.04 percent couverture (42.86 percent cocoa, 28.57 percent cocoa butter, 28.57 percent sugar). Kreutzkamm Marzipan Teekonfekt contains 60 percent marzipan, 32 percent jam, 7.8 percent fondant, 0.2 percent pistachio and red beet color. This product will be in the shape of a "heart", and it may also be imported without the pistachio on top. Koenigsberger Marzipan contains 90 percent marzipan (2/3 almonds and 1/3 sugar), 7.50 percent jam, 2.50 fondant (95 percent sugar and 5 percent water) and red beets or sugar color. Koenigsberger Herzen Marzipan contains 60 percent marzipan (2/3 almonds and 1/3 sugar), 32 percent jam, 8 percent fondant (95 percent sugar and 5 percent water), and red beet color. All of the submitted samples are packaged for retail sale in various sizes of cardboard boxes.

The applicable subheading for the Kreutzkamm Marzipan Teekonfekt, the Koenigsberger Marzipan and the Koenigsberger Herzen Marzipan will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery...not containing cocoa...other: confections or sweetmeats ready for consumption...other... other...put up for retail sale...other. The rate of duty will be 6.1 percent ad valorem.

The applicable subheading for the Kreutzkamm Edel-Bitter Marzipan will be 1806.31.0049, HTS, which provides for chocolate and other food preparations containing cocoa: Other, blocks, slabs or bars: Filled...Confectionery...other. The rate of duty will be 6.1 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 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.


Robert B. Swierupski

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