The tariff classification of a fruit snack from Colombia

NY 869660 January 8, 1992 CLA-2-17:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1704.90.2005 Ms. Nydia R. Kastre NSM Import & Export Corp. 3100 S. Manchester St., No. 202 Falls Church, VA 22044 RE: The tariff classification of a fruit snack from Colombia Dear Ms. Kastre: In your letters dated October 16, 1991 and December 5, 1991, you requested a tariff classification ruling. A sample accompanied your October letter. "Tumes" is a snack item made from cooked guava paste and "arequipe," a paste made by boiling milk and sugar. Both pastes, after cooling are of a firm consistency. The product is in the form of a six-inch long strip of red guava paste, with a one-inch wide arequipe stripe running diagonally across it. The product is wrapped in plastic, packed ten to a cardboard box, and sold at retail. Tumes is eaten out of hand, as a sweet snack item. The applicable subheading for the Tumes will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...other...other...put up for retail sale. The duty rate will be 7 percent ad valorem. Articles classifiable under subheading 1704.90.2005, HTS, which are products of Colombia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport