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NY K82485

February 5, 2004
CLA-2-19:RR:NC:2:228 K82485


TARIFF NO.: 1905.90.9030

Mr. Robert Glover
L.E. Coppersmith, Inc.
2041 Rosecrans Avenue, 3rd floor
El Segundo, CA 90245

RE: The tariff classification of a snack food from Japan.

Dear Mr. Glover:

In your letter dated January 12, 2004, on behalf of the Nishimoto Trading Company Ltd., City of Comerce, CA, you requested a tariff classification ruling.

A sample and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Tohato brand Caramel Corn Snacks are puffed snack foods made from 29.73 percent corn grits, 26.21 percent soybean oil, 25.53 percent sugar, 9.92 percent peanuts, 3.12 percent margarine, 3.12 percent sorbitol, 1.28 percent brown sugar, and less than one percent each of caramel coloring, salt, cream, honey, artificial flavor, and monosodium glutamate. The product is put up in metalized foil packages.

The applicable subheading for the Tohato Caramel Corn Snacks will be 1905.90.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits, and other bakers’ wares, whether or not containing cocoaother othercorn chips and similar crisp savory snack foods. The rate of duty will be 4.5 percent ad valorem.

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 (CFR Part 134). The sample you have submitted is not 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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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