The tariff classification of Fudge from Ireland

NY R01555 March 23, 2005 CLA-2-17:RR:NC:SP:232 R01555 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1806.32.9000 Ms. Emma Hipwell O’Carroll’s Irish Epicurean Trading, Ltd. Blainroe Upper Wicklow Ireland RE: The tariff classification of Fudge from Ireland Dear Ms. Hipwell: In your letter dated February 26, 2005, on behalf of Perfect Gifts of Ireland, Ltd., you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise is five varieties of handmade fudge that will be imported for retail sale. All of the products will be cut into cubes and packaged sitting on golden cardboard in clear cellophane bags that are tied with ribbon, weighing 6.2 ounces, net. The first product is “Handmade Irish Whiskey Fudge”, and this is said to consist of 50.67 percent sugar, 17.93 percent glucose syrup, 13.72 percent sweetened condensed milk, 13.03 percent hydrogenated vegetable fat, 1.96 percent butter, and traces of brandy flavor, reduced fat cocoa powder, Irish whiskey, salt, and vanilla. The next is “Handmade Vanilla Fudge”, and this is said to contain 51.65 percent sugar, 18.3 percent glucose syrup, 14 percent sweetened condensed milk, 13.3 percent hydrogenated vegetable fat, 2 percent butter, and traces of reduced fat cocoa powder, salt, and vanilla. The third item is “Handmade Chocolate Hazelnut Fudge”, and this is stated to consist of 44.59 percent sugar, 12.81 percent glucose syrup, 10 percent hazelnuts, 9.8 percent sweetened condensed milk, 9.31 percent hydrogenated vegetable fat, 4.72 percent cocoa butter, 4.48 percent whole milk powder, 2.34 percent cocoa mass, 1.4 percent butter, and traces of reduced fat cocoa powder, salt, and vanilla. The next is called “Handmade Irish Poitin Fudge”, and this is said to consist of 50.67 percent sugar, 17.93 percent glucose syrup, 13.72 percent sweetened condensed milk, 13.03 percent hydrogenated vegetable fat, 1.96 percent butter, and traces of reduced fat cocoa powder, Irish whiskey, Irish Poitin, salt, and vanilla. The final product is “Handmade Christmas Pudding Fudge”, and this is said to consist of 41.42 percent sugar, 13.18 percent glucose syrup, 10.08 percent sweetened condensed milk, 9.58 percent hydrogenated vegetable fat, 5 percent raisins, 5 percent almonds, 2.5 percent cherries, 2.5 percent mixed peel, 2.36 percent cocoa butter, 2.24 percent whole milk powder, 1.44 percent butter, 1.2 percent rum flavor, 1.17 percent cocoa mass, 1 percent cinnamon, and traces of rum, reduced fat cocoa powder, salt, and vanilla. The applicable subheading for the “Handmade Irish Whiskey Fudge”, “Handmade Vanilla Fudge”, and the “Handmade Irish Poitin Fudge” 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 duty rate will be 5.6 percent ad valorem. The applicable subheading for the “Handmade Chocolate Hazelnut Fudge”, and the “Handmade Christmas Pudding Fudge” will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 6 percent ad valorem 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division