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NY J81356

March 27, 2003

CLA-2-18:RR:NC:SP:232 J81356


TARIFF NO.: 1806.90.9019

Mr. Joe Callery
Celtic Chocolates Limited
County Meath

RE: The tariff classification of Confectionery from Ireland

Dear Mr. Callery:

In your letter dated March 5, 2003, you requested a tariff classification ruling.

You submitted descriptive literature and product photographs with your request. The merchandise in question is several types of chocolate confectionery that will be imported boxed for retail sale. The four varieties considered here are “Celtic Irish After Dinner Collection”, “Celtic Milk Chocolate Mint Crisp”, “Celtic Dark Chocolate Mint Crisp”, and “Celtic Dark Chocolate Mint Cream”. All of the boxes will weigh 150 grams, net.

The “Celtic Irish After Dinner Collection” is said to consist of 45.5 percent sugar, 23.9 percent cocoa butter, 21.5 percent powdered milk, 8.2 percent cocoa mass, and traces of alcohol, and flavor. The “Celtic Milk Chocolate Mint Crisp” is said to contain 47.2 percent sugar, 21.4 percent cocoa butter, 20.3 percent powdered milk, 10.6 percent cocoa mass, and traces of flavor. The third product, “Celtic Dark Chocolate Mint Crisp”, is stated to contain 45.4 percent sugar, 10.9 percent cocoa butter, 43.6 percent cocoa mass, and traces of flavor. The last item, “Celtic Dark Chocolate Mint Cream”, is said to consist of 66.5 percent sugar, 2.1 percent cocoa butter, 8.6 percent cocoa mass, 3.6 percent invert syrup, 10.9 percent glucose, and traces of flavor.

The applicable subheading for the “Celtic Irish After Dinner Collection”, the “Celtic Milk Chocolate Mint Crisp”, the “Celtic Dark Chocolate Mint Crisp”, and the “Celtic Dark Chocolate Mint Cream” will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherConfectionery: Other. The rate of duty will be 6 percent ad valorem.

The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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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