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NY I88606

December 17, 2002

CLA-2-18:RR:NC:SP:232 I88606


TARIFF NO.: 1806.32.9000

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

RE: The tariff classification of Peanut Butter 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, peanut butter 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 peanut butter fudge is said to consist of brown sugar, sugar, crunchy peanut butter, cream, icing sugar, evaporated milk, corn syrup, butter, cocoa liquor, cocoa, invert liquid sugar, sorbitol and potassium sorbate.

The applicable subheading for the peanut butter fudge will be 1806.32.9000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general rate of duty will be 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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