The tariff classification of "Macarrones" from Mexico

N063075 June 24, 2009 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Ms. Esperanza Guerra Barcel USA LLC. 1200 Walnut Hill Lane Suite 1700 Irving, TX 75038 RE: The tariff classification of “Macarrones” from Mexico Dear Ms. Guerra: In your letter dated May 20, 2009, you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and returned to you. The subject merchandise is said to contain 60 to 65 percent cow’s milk, 25 to 30 percent sugar, 8 to 10 percent corn syrup, 1 to 2 percent hydrogenated vegetable oil, 1 to 2 percent cinnamon, 1 to 2 percent soy lecithin, 0.5 to 1 percent sodium bicarbonate, 0.5 to 1 percent glycerin, and 0.5 to 1 percent ethyl alcohol. The product is a cow’s milk candy with sugar and cinnamon sanding called “Macarrones”. The “Macarrones” are packed in 400 grams boxes each containing 10 bags of 40 gram, individually packed “Macarrones”. Each 40 gram bag contains 2 “stick” shaped candies for retail sale. The applicable subheading for the “Macarrones” 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 duty rate will be 5.6%. 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 telephone number (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