The tariff classification of Fudge from Canada

NY I87518 December 17, 2002 CLA-2-17:RR:NC:SP:232 I87518 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Mr. Benoit Hamelin ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Fudge from Canada Dear Mr. Hamelin: In your letter dated November 26, 2002, on behalf of Les Aliments Papco, Inc., of St. Laurent, Quebec, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is “Simon” gourmet fudge, “Butter & Cream” flavor. This is a retail package, with a net weight of 210 grams. It has ten individually wrapped bars of fudge packaged within and held in a segmented plastic tray. The “Butter & Cream” fudge is said to consist of brown sugar, cream, sugar, butter, corn syrup, evaporated milk, invert liquid sugar, sorbitol and potassium sorbate. The applicable subheading for the “Butter & Cream” fudge will be 1704.90.3550, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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 general rate of duty will be 5.6 percent ad valorem.  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