860004 86 Ruling Active

The tariff classification of a sesame cake from Greece.

Issued February 12, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.2005

Headings: 1704

Product description

The tariff classification of a sesame cake from Greece.

CBP rationale

The applicable subheading for the sesame cakes will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa.

Full text

NY 860004 FEB 12 1991 CLA-2-17:S:N:N1:232-860004 CATEGORY: Classification TARIFF NO.: 1704.90.2005 Mr. Kostas J. Voyatzis Marathon Imports, Inc. 11308 Newport Mill Road Kensington, Maryland 20895 RE: The tariff classification of a sesame cake from Greece. Dear Mr. Voyatzis: In your letter dated January 24, 1991 you requested a tariff classification ruling. Samples were included with your request. The subject merchandise is stated to contain 60 percent sesame seeds, 19.4 percent sugar, and 20.6 percent glucose. The product will be imported in the form of bars in various weights. The applicable subheading for the sesame cakes will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other: confections or sweetmeats ready for consumption...other: put up for retail sale.. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 1704.90.2005, HTS, are subject to the quota quantity restrictions provided for under subheading 9903.17.05, HTS. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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