The tariff classification of Marzipan from Netherlands

N229121 August 21, 2012 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3590 Mr. Rene Ramirez Barry Callebaut 400 Industrial Park Road St. Albans, VT 05478 RE: The tariff classification of Marzipan from Netherlands Dear Mr. Ramirez: In your letter dated August 2, 2012, on behalf of Barry Callebaut USA, you requested a tariff classification ruling. The product is described as marzipan (item number MAK-DC-01617-999). It is said to contain 73 percent sugar, 18 percent almonds, 4 percent E420 stabilizer, 3 percent hydrogenated vegetable fat and less than one percent of nutritional acid, citric acid, E415 thickening agent, E141(i) colorant and paprika extract. The marzipan is molded to resemble carrots. The product will be imported in cartons containing 125 pieces to be used as decorations on cakes and baked goods in the baking industry. The applicable subheading for Marzipan (item number MAK-DC-01617-999) will be 1704.90.3590, 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: other. The rate of duty will be 5.6 percent ad valorem. 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 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, Thomas J. Russo Director National Commodity Specialist Division