871294 87 Ruling Active

The tariff classification of a sunflower and nut honey barfrom Australia.

Issued February 19, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.2005

Headings: 1704

Product description

described as a sunflower and nut honey bar. In addition to honey, the product contains sugar and glucose. The merchandise is packaged for retail sale and has a net weight of 35 grams.

CBP rationale

The applicable subheading for the sunflower and nut honey bar will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery.

Full text

NY 871294 Feb 19, 1992 CLA-2-17:S:N:N1:232-871294 CATEGORY: Classification TARIFF NO.: 1704.90.2005 Mr. Bart Williamson BXI International 17 West Pontotoc Avenue, Suite 219 Memphis, Tennessee 38103 RE: The tariff classification of a sunflower and nut honey bar from Australia. Dear Mr. Williamson: In your letter dated February 4, 1992 you requested a tariff classification ruling. A sample and descriptive information were included with your request. The subject merchandise is described as a sunflower and nut honey bar. In addition to honey, the product contains sugar and glucose. The merchandise is packaged for retail sale and has a net weight of 35 grams. The applicable subheading for the sunflower and nut honey bar will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other: confections or sweetmeats ready for consumption...other. The rate of duty will be 7 percent ad valorem. 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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