C82465 C8 Ruling Active

The tariff classification of Fruit Nougat Cubes from Belgium.

Issued December 19, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550

Headings: 1704

Product description

You submitted descriptive literature and photos of the product with your request. The merchandise in question is fruit nougat cubes, product code 10002F, said to consist of 39.44 percent sugar, 28.7 percent glucose syrup, 20.5 percent dried fruit, 4.6 percent pistachios, 3.45 percent honey, 2 percent almonds, 1.2 percent egg white, and traces of vanillin. The pieces of fruit nougat, intended for immediate consumption, will be imported in retail bags of 100 to 200 grams, as well as in bulk bags of 4 kilograms. Effective January 1, 1998,

CBP rationale

the applicable subheading for the fruit nougat cubes will be 1704.90.3550, 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: Other.

Full text

NY C82465 December 19, 1997 CLA-2-17:RR:NC:SP:232 C82465 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Mr. Richard Callebaut 125 Larkspur Street - Suite 214 San Rafael, CA 94901 RE: The tariff classification of Fruit Nougat Cubes 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 fruit nougat cubes, product code 10002F, said to consist of 39.44 percent sugar, 28.7 percent glucose syrup, 20.5 percent dried fruit, 4.6 percent pistachios, 3.45 percent honey, 2 percent almonds, 1.2 percent egg white, and traces of vanillin. The pieces of fruit nougat, intended for immediate consumption, will be imported in retail bags of 100 to 200 grams, as well as in bulk bags of 4 kilograms. Effective January 1, 1998, the applicable subheading for the fruit nougat cubes will be 1704.90.3550, 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: Other... Put up for retail sale: Other. The rate of duty will be 6.1 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →