H80347 H8 Ruling Active

The tariff classification of “Tropical Treasures” and “Berry’d Treasures” Confectionery from Australia

Issued May 22, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550

Headings: 1704

Product description

You submitted descriptive literature and product samples with your request. The subject merchandise is “Tropical Treasures” and “Berry’d Treasures”; white chocolate covered freeze-dried fruit that will be imported in 80 or 160-gram boxes for retail sale. The base of “Tropical Treasures” is freeze-dried mangoes, and the base of “Berry’d Treasures” is freeze-dried strawberries. Both of these fruits are then covered in a thick coating of white chocolate.

CBP rationale

The applicable subheading for the “Tropical Treasures” and the “Berry’d Treasures” 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.

Full text

NY H80347 May 22, 2001 CLA-2-17:RR:NC:SP:232 H80347 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Mr. Ryan Hill Paton’s Macadamia Plantations Pty., Ltd. 17 Rushdale Street Knoxfield, Victoria 3180 Australia RE: The tariff classification of “Tropical Treasures” and “Berry’d Treasures” Confectionery from Australia Dear Mr. Hill: In your letter dated April 10, 2001, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is “Tropical Treasures” and “Berry’d Treasures”; white chocolate covered freeze-dried fruit that will be imported in 80 or 160-gram boxes for retail sale. The base of “Tropical Treasures” is freeze-dried mangoes, and the base of “Berry’d Treasures” is freeze-dried strawberries. Both of these fruits are then covered in a thick coating of white chocolate. The applicable subheading for the “Tropical Treasures” and the “Berry’d Treasures” 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 5.6 percent ad valorem. Additional requirements may be imposed on these products by the Food and Drug Administration. 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 C.F.R. 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

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