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NY E87604

October 19, 1999

CLA-2-17:RR:NC:SP:232 E87604


TARIFF NO.: 1704.90.3550

Mr. Bart Williamson
Cedar Ridge
PO Box 680425
Franklin, TN 37068-0425

RE: The tariff classification of “A Foot of Fudge” from England

Dear Mr. Williamson:

In your letter dated September 15, 1999, you requested a tariff classification ruling.

You submitted product samples, package photographs, and descriptive literature with your request. The subject merchandise is two novelty confectionery items: “A Foot of Fudge” and “A Yard of Chocolate”. Both of these items will be imported retail packaged in shapes and illustrated wrapping which corresponds to their purported usage, a foot-long ruler and a yardstick, respectively. The “Foot of Fudge” with a net weight of 225 grams, is scored so that it can be broken lengthwise into two pieces. It is said to consist of sugar, glucose syrup, sweetened condensed milk, hydrogenated vegetable oil, butter, lecithin, and salt. The “Yard of Chocolate” bar, 36 inches long and 2 inches wide, weighing 800 grams, is shaped so it can be broken into 1 inch square pieces.

The applicable subheading for the “A Foot of Fudge” will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption :Other: OtherPut up for retail sale: Other. The rate of duty will be 5.8 percent ad valorem.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 200 C Street, SW
Washington, D.C. 20204

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). It is difficult to determine from the photograph you have submitted whether the products are properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

Your inquiry does not provide enough information for us to give a classification ruling on “A Yard of Chocolate”. Your request for a classification ruling should include a breakdown of all component materials by weight and percentage of ingredients, such as sugar or cocoa liquor. Be as specific as possible. For example, be sure to include what the weight of butterfat and/or milk solids is in this product. When this information is available, you may wish to consider resubmission of your request. If you decide to do so, mail your request to U.S. Customs Service, Customs Information Exchange, Room 437, New York, NY 10048, attn: Binding Rulings Section.

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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