K83568 K8 Ruling Active

The tariff classification of Confectionery from Belgium

Issued March 16, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550

Headings: 1704

Product description

You submitted descriptive information, a product sample, and a sales brochure with your request. The subject merchandise is “coconut fruit” that will be imported for retail sale in a variety of packaging sizes. The sample was a box holding 9 pieces of “fruit” and weighing 225 grams. These fruit (or vegetables) are molded and colored to strongly resemble the objects they represent, much in the manner of marzipan fruit. For example, the sample box contained carrots, oranges, a peach, etc. These confections are said to consist of 60percent sugar, 32 percent coconut, 8 percent soy, flavors and colors.

CBP rationale

9 pieces of “fruit” and weighing 225 grams. These fruit (or vegetables) are molded and colored to strongly resemble the objects they represent, much in the manner of marzipan fruit. For example, the sample box contained carrots, oranges, a peach, etc. These confections are said to consist of 60percent sugar, 32 percent coconut, 8 percent soy, flavors and colors. The applicable subheading for the coconut fruit 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: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553

Full text

NY K83568 March 16, 2004 CLA-2-17:RR:NC:SP:232 K83568 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Ms. Rita Mollinary Liberty Richter 400 Lyster Avenue Saddle Brook, NJ 07663-5910 RE: The tariff classification of Confectionery from Belgium Dear Ms. Mollinary: In your letter dated February 23, 2004, on behalf of Cocomas of Belgium, you requested a tariff classification ruling. You submitted descriptive information, a product sample, and a sales brochure with your request. The subject merchandise is “coconut fruit” that will be imported for retail sale in a variety of packaging sizes. The sample was a box holding 9 pieces of “fruit” and weighing 225 grams. These fruit (or vegetables) are molded and colored to strongly resemble the objects they represent, much in the manner of marzipan fruit. For example, the sample box contained carrots, oranges, a peach, etc. These confections are said to consist of 60percent sugar, 32 percent coconut, 8 percent soy, flavors and colors. The applicable subheading for the coconut fruit 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: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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