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NY R01763

May 3, 2005

CLA-2-18:RR:NC:SP:232 R01763


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 April 6, 2005, on behalf of Wicklow Fine Foods, you requested a tariff classification ruling.

You submitted descriptive literature and product photographs with your request. The subject merchandise is two varieties of handmade chocolates that will each be imported for retail sale in two styles of box. One type of box is upright and holds 175 grams, net, while the other is a standard flat candy box that holds 190 grams, net. The first is the “Honey and Brandy Truffles”, a selection of chocolate truffles said to contain sugar, cocoa butter, whole milk powder, cocoa mass, honey, brandy, cream, whey, and traces of other alcohol, lecithin and vanillin. The next item is called “Irish Cream Truffles”, and is described as consisting of sugar, cocoa butter, whole milk powder, cocoa mass, Irish Cream Liqueur, cream, whey, and traces of other alcohol, lecithin and vanillin.

The applicable subheading for both 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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