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NY D81999

September 9, 1998

CLA-2-17:RR:NC:2:228 D81999


TARIFF NO.: 1704.90.3550; 2008.99.9090

Mr. Jeffrey A. Moats
Amazon Foods
P.O. Box 360
Chagrin Falls, OH 44022-0360

RE: The tariff classification of a candy bar from Japan and fermented beans from Brazil

Dear Mr. Moats:

In your letters dated August 7, 1998 and August 27, 1998 you requested a tariff classification ruling.

A sample and ingredients breakdown were submitted with your second letter. The sample was examined and disposed of. The "fermented beans" are the seeds from the fruit of the cupuacu plant, Theobroma grandiflorum. The seeds are removed from the pod, fermented for a period of seven days, dried, and packed in burlap bags weighing approximately 30 kilograms. After importation they will be further processed to make a product similar to cocoa. The candy bar is in the form of a scored block, 3-1/4 inches square and 1/2-inch thick, weighing 90 grams, and packed for retail sale. The candy bar is composed of approximately 35 percent sugar, 22 percent whole milk powder, 19 percent cupuacu, 18 percent cocoa butter, 5 percent lactose, and less than one percent each of soya lecithin and vanillin.

The applicable subheading for the candy bar will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...confections and sweetmeats ready for consumption...other...put up for retail sale...other. The duty rate will be 6.1 percent ad valorem.

The applicable subheading for the fermented beans will be 2008.99.9090, HTS, which provides for other edible parts of plants, otherwise prepared or preserved...other...other...other. The duty rate will be 6.3 percent ad valorem.

Articles which are classifiable under subheading 2008.99.9090, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP expired on July 1, 1998. The fermented beans will be entitled to duty free treatment if the GSP is renewed.

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 Stanley Hopard at 212-466-5760.


Robert B. Swierupski

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