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NY E83610

July 2, 1999

CLA-2-17:RR:NC:SP:232 E83610


TARIFF NO.: 1704.90.3550

Mr. Machelle Blair
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of an Easter Candy Roll Book from Chile

Dear Mr. Machelle:

In your letter dated June 17, 1999 you requested a tariff classification ruling.

A sample was submitted with your request. The sample was examined and is being returned as requested. The subject merchandise consists if a cardboard box in the form of a “book.” The front of the box portrays a rabbit holding candy in front of an egg. The back of the box shows two large eggs. The inside of the box has two sections, each of which holds four rolls of foil wrapped hard candy inside a plastic bag. It is noted that only four candy rolls were included in this sample. According to the ingredients listed on the box, the candy contains corn syrup, sugar, citric acid, artificial flavors and various artificial colors.

The applicable subheading for the Easter Candy Roll Book 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...put up for retail sale...other. The general rate of duty will be 5.8 percent ad valorem.

The Generalized System of Preferences (GSP) expired on June 30, 1999. Articles classified under subheading 1704.90.3550, HTS, which are products of Chile are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, 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 John Maria at 212-637-7059.


Robert B. Swierupski

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