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NY J84500

May 28, 2003

CLA-2-18:RR:NC:SP:232 J84500


TARIFF NO.: 1806.90.4900

Mr. Richard R. Wohlrab
LE Coppersmith, Inc.
AIOP Bldg. A3W
145 Hook Creek Boulevard
Valley Stream, NY 11581

RE: The tariff classification of “Mini Chocolate Candies” from Denmark

Dear Mr. Wohlrab:

In your letter dated May 5, 2003, on behalf of Hans Wallbro of North Hampton, New Hampshire, you requested a tariff classification ruling.

You submitted descriptive literature with your request. You also discussed the product with this office on two further occasions. The subject merchandise is described as “mini chocolate candies”: confectionery items that are said to be in the shape of a chocolate center with a hard sugar glaze. They will be used by bakeries as cake decorations and as ingredients in baked goods such as cookies. The “mini chocolate candies” are stated to consist of 68 percent sugar, 29 percent cocoa liquor, 2 percent cocoa butter and traces of other ingredients.

The applicable subheading for the “mini chocolate candies” will be 1806.90.4900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional US note 2 to chapter 17 Other. The rate of duty will be 37.2 cents per kilogram plus 6 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified in subheading, 1806.90.4900 HTS will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.38, HTS.

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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