The tariff classification of Maple Candies from Canada.

NY G87199 March 9, 2001 CLA-2-17:RR:NC:SP:232 G87177 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1806.31.0041 Ms. Barb Skelton Tower Group International 6730 Middlebelt Road Romulus, MI 48174-2039 RE: The tariff classification of Maple Candies from Canada. Dear Ms. Skelton: In your letter dated February 8, 2001, on behalf of Jakeman’s Maple Products of Beachville, Ontario, Canada, you requested a tariff classification ruling. You submitted samples, descriptive literature, and catalog photographs with your request. The merchandise in question is two varieties of maple flavored candy that are packaged for retail sale. The first product is “Maple Yogurt Fudge”; maple leaf shaped candies packed 5 in a 55-gram box. The sample submitted was labeled “Maple Yogurt Leaves”. This item is said to consist of sugar, partially hydrogenated palm kernel oil, coconut oil, whey powder, yogurt powder, lactic acid, maple syrup, lecithin, flavors, and color. The second item, “Maple Buttercrisp”, is irregularly shaped chocolate coated bars, packed in a 100-gram box. The sample submitted was marked “Maple Crisp”. This item is stated to contain sugar, butter, peanuts, maple syrup, brown sugar, glucose, coconut oil, salt, sodium bicarbonate, partially hydrogenated palm kernel oil, cocoa, buttermilk, emulsifiers, lecithin, and flavors. The applicable tariff provision for the “Maple Yogurt Fudge” will be 1704.90.3550, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 5.6 percent ad valorem. The applicable tariff provision for the “Maple Buttercrisp” will be 1806.31.0041, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled…Confectionery: Containing peanuts, peanut butter or peanut paste. The general rate of duty will be 5.6 percent ad valorem. The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at: Food and Drug Administration Implementation and Compliance Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 (202) 205-5321 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division