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NY J80619

February 14, 2003

CLA-2-21:RR:NC:2:228 J80619


TARIFF NO.: 2106.90.9985

Mr. Norman Elisberg
Lafayette Shipping Company
2425B 3rd Street
Fort Lee, NJ 07024-4051

RE: The tariff classification of a sugar-free confection from Belgium.

Dear Mr. Elisberg:

In your letters dated January 2, 2003 and January 27, 2003, on behalf of La Nouba Inc., Midland Park, NJ, you requested a tariff classification ruling.

The samples submitted with your first letter were examined and disposed of. La Nouba Sugar Free, Fat Free Marshmallows consist of 70 percent sweetener (isomalt, maltitol, and lactitol), 20 percent water, 5 percent gelatin, 5 percent egg whites, natural flavoring, and coloring. Each white, pink, green, or yellow-colored marshmallow measures approximately 1-1/2 inches long and 3/4 inch in diameter. They are put up in clear plastic, 100-gram or 75-gram pouches containing 20 same or assorted-color marshmallows.

The applicable subheading for the sugar-free confection will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherconfectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar. The rate of duty will be 6.4 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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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