7 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Granulated Nougat from Belgium.
Issued December 19, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C82371 (December 19, 1997)
Tariff classification
HTS codes: 1704.90.9000
Headings: 1704
Product description
You submitted descriptive literature and photos of the product with your request. The merchandise in question is granulated nougat, said to consist of 41.44 percent sugar, 28.6 percent glucose syrup, 19.5 percent almonds, 5.85 percent honey, 3.4 percent pistachios, 1.2 percent egg white, and a trace of vanillin. It will be imported in 5 kilogram bags and is intended for use as decoration on ice cream, chocolates, and pastries.
CBP rationale
The applicable subheading for the granulated nougat will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Other.
Full text
NY C82371 December 19, 1997 CLA-2-17:RR:NC:SP:232 C82371 CATEGORY: Classification TARIFF NO.: 1704.90.9000 Mr. Richard Callebaut 125 Larkspur Street - Suite 214 San Rafael, CA 94901 RE: The tariff classification of Granulated Nougat from Belgium. Dear Mr. Callebaut: In your letter dated December 2, 1997, you requested a tariff classification ruling. You submitted descriptive literature and photos of the product with your request. The merchandise in question is granulated nougat, said to consist of 41.44 percent sugar, 28.6 percent glucose syrup, 19.5 percent almonds, 5.85 percent honey, 3.4 percent pistachios, 1.2 percent egg white, and a trace of vanillin. It will be imported in 5 kilogram bags and is intended for use as decoration on ice cream, chocolates, and pastries. The applicable subheading for the granulated nougat will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Other. The rate of duty will be 11.3 percent ad valorem. After January 1, 1998, the rate of duty for this subheading will be 11 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Marzipan Mini Chunks “Natural” from the Netherlands
The tariff classification of Sugar-based “Fruit Centers” from Canada
The tariff classification of “Candy Melts” from China
The tariff classification of Marzipan (Product number 45421) from Canada
The tariff classification of Marzipan (Product number 45401) from Canada
The tariff classification of White Chocolate with Coffee (Product number M-7PC-412) from Canada
The tariff classification of bakers' and confectioners' supplies fromSwitzerland
Follow C82371
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.