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NY R01494

March 17, 2005

CLA-2-18:RR:NC:SP:232 R01494


TARIFF NO.: 1806.90.9019

Ms. Emma Hipwell
O’Carroll’s Irish Epicurean Trading, Ltd. Blainroe Upper

RE: The tariff classification of Confections from Ireland

Dear Ms. Hipwell:

In your letter dated February 17, 2005, on behalf of Perfect Gifts of Ireland, Ltd., you requested a tariff classification ruling.

You submitted descriptive literature and product photographs with your request. The subject merchandise is four varieties of handmade chocolates that will be imported for retail sale. The first is the “Irish Gold Selection Handmade Chocolates” which is a box that contains an assortment of 12 chocolate candies weighing 5.2 ounces, net. The second product is “Irish Handmade Chocolate Truffles”, a selection of 16 chocolate truffles in a circular plastic box, weighing 6 ounces, net. The next item is also called “Irish Handmade Chocolate Truffles”, but is different in size and packaging. This product contains a selection of 18 chocolate truffles in a rectangular plastic box. Each candy sits in a paper wrapper, and they weigh, 8 ounces, net. The last product is “Irish Sweet Thought Whiskey Truffles”. These five chocolate truffles, weighing 2.3 ounces, net, are individually foil wrapped and packed in a plastic tube.

The applicable subheading for all the varieties of chocolates detailed above 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.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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