The tariff classification of sugar-free food products from Belgium

NY I83747 July 2, 2002 CLA-2-18:RR:NC:2:228 I83747 CATEGORY: Classification TARIFF NO.: 1806.31.0049; 1806.90.9090; 2007.91.4000; 2008.92.1040 Mr. Norman Elisberg Lafayette Shipping Company 2425B 3rd Street Fort Lee, NJ 07024-4051 RE: The tariff classification of sugar-free food products from Belgium Dear Mr. Elisberg: In your letter dated June 4, 2002, on behalf of La Nouba, Inc., Midland Park, NJ, you requested a tariff classification ruling. Samples and ingredients breakdowns accompanied your letter. The samples were examined and disposed of. Silhouette is a triangular-shaped candy bar consisting of a nougat-like filling enrobed in chocolate. The candy bar weighs 18 grams, net weight, and is composed of maltitol, cocoa liqueur, full cream milk powder, cocoa butter, vegetable fat, flavoring, lecithin, and vanilla. Chocolate Spread with Hazelnuts is a soft, creamy, brown-colored product packed in a glass jar containing 225 grams, net weight. The stated components are vegetable fat, hazelnuts, maltitol, cocoa butter, milk powder, cocoa mass, lecithin, and vanilla. Orange Marmalade consists of orange slices suspended in a loose, jelly-like mass, packed in a glass jar containing 225 grams, net weight. The stated ingredients are orange slices, water, maltitol, pectin, and lemon juice. Four Fruits Spread is a dark red, cooked, jelly-like product with a spreadable consistency, containing scattered pieces of fruit, packed in a glass jar containing 225 grams, net weight. The spread is said to be composed of 55 percent fruit (raspberries, strawberries, red currants, cherries) 18 percent water, 15 percent maltitol, 10 percent pectin, and 2 percent lemon juice. The applicable subheading for the Silhouette candy bar will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa…other, in blocks, slabs or bars…filled…confectionery…other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the Chocolate Spread with Hazelnuts will be 1806.90.9090, HTS, which provides for chocolate and other food preparations containing cocoa…other… other…other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the Orange Marmalade will be 2007.91.4000, HTS, which provides for marmalades…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…citrus fruit…orange marmalade. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the Four Fruit Spread will be 2008.92.1040, HTS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other…mixtures…in airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.6 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 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division