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NY I88604

December 17, 2002

CLA-2-17:RR:NC:SP:232 I88604


TARIFF NO.: 1704.90.3550

Mr. Benoit Hamelin
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of Fudge from Canada

Dear Mr. Hamelin:

In your letter dated November 26, 2002, on behalf of Les Aliments Papco, Inc., of St. Laurent, Quebec, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise is “Simon” gourmet fudge, “Pure Maple Syrup” flavor. This is a retail package, with a net weight of 210 grams. It has ten individually wrapped bars of fudge packaged within and held in a segmented plastic tray. The “Pure Maple Syrup” fudge is said to consist of brown sugar, maple syrup, cream, sugar, butter, evaporated milk, invert liquid sugar, sorbitol and potassium sorbate.

The applicable subheading for the “Pure Maple Syrup” fudge will be 1704.90.3550, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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 general rate of duty will be 5.6 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 (646) 733-3031.


Robert B. Swierupski

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