The tariff classification of a fruit paste snack fromColombia

NY 869663 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 paste 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. The product, "Velenos," is a snack item made from red and white guava pulp and sugar, cooked and cooled until it has a very firm consistency, and formed into a 2 x 2 x 7/8-inch square. Each square is wrapped in either plastic or dried banana leaves, packed nine squares to a cardboard box, and sold at retail. Velenos are eaten out of hand, as a sweet snack item. The applicable subheading for the Velenos 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