The tariff classification of fudge from Scotland

N065302 July 16, 2009 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1701.90.3550; 1806.32.9000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of fudge from Scotland Dear Mr. Crago: In your letter dated June 11, 2009, you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The samples were examined and disposed of. The subject merchandise is “Gardiner’s Fudge”, 8.8 ounce size in two flavors: Cranberry/Blueberry, Apple/Cinnamon and “Buchanan’s Fudge”, 6.2 ounce size in Chocolate flavor. All of the products are individually-wrapped “bite-size bars” of fudge that are packaged in decorative cardboard boxes for retail sale. “Gardiner’s Fudge” Cranberry/Blueberry is said to contain 47.77 percent sugar, 18.54 percent glucose, 16.95 percent sweetened condensed, 9.42 percent non-hydrogenated vegetable oil, 3.77 percent butter, 3.16 percent water, 0.19 percent natural blueberry flavor, 0.19 percent natural cranberry flavor and 0.15 percent salt. “Gardiner’s Fudge” Apple/Cinnamon is said to contain 47.86 percent sugar, 19.62 percent glucose, 16.98 percent sweetened condensed milk, 9.40 percent non-hydrogenated vegetable oil, 3.77 percent butter, 3.17 percent water, 0.11 percent nature identical apple essence, 0.08 percent nature identical cinnamon essence and 0.15 percent salt. “Buchanan’s Fudge” Chocolate is said to contain 39.0 percent sugar, 20.0 percent glucose syrup, 19.0 percent sweetened condensed milk, 10.0 percent non-hydrogenated vegetable oil, 6.0 percent cocoa mass, 5.0 percent butter, 0.45 emulsifier, 0.32 percent salt and 0.23 percent vanillin. The applicable subheading for the “Gardiner’s Fudge”, Cranberry/Blueberry and Apple/Cinnamon” will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for the “Buchanan’s Fudge”, Chocolate will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The rate of duty will be 4.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division