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NY J86452

July 22, 2003

CLA-2-18:RR:NC:SP:232 J86452


TARIFF NO.: 1806.31.0049

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

RE: The tariff classification of Chocolate Covered Marshmallows from Belgium

Dear Mr. Elisberg:

In your letter dated June 18, 2003, on behalf of La Nouba, Inc., of Midland Park, New Jersey, you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The subject merchandise is stated to be sugar free, chocolate covered, marshmallows, individually wrapped and packed 15 to a plastic bag for retail sale. These confections are shaped into bars, approximately 1¾ inches wide, ¾ inch deep, and 1¼ inches high. They are said to contain sugar free sweetener (isomalt, maltitol, lactitol), gelatin, cocoa butter, cocoa mass, lecithin, cocoa liquor, vanilla, and colors.

The applicable subheading for the chocolate covered marshmallow bars will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: FilledConfectionery: Other. The rate of duty will be 5.6 percent ad valorem.

The Food and Drug Administration may impose additional requirements on this product. 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

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.

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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