The tariff classification of Royce brand confectionaries from Japan

N234176 November 8, 2012 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Ave., Suite 300 Valley Stream, N.Y. 11580 RE: The tariff classification of Royce brand confectionaries from Japan Dear Ms. Miniaci: In your letter dated October 11, 2012 you requested a tariff classification ruling. You provided descriptive literature and no samples. The subject merchandise consists of Royce brand Marshmallow Chocolate White (item # 19022). The candies are white chocolate covered marshmallows. The candies are products of Japan and are packaged for retail sale in decorative 3 ounce gift boxes. Royce Marshmallow Chocolate White is said to contain 34.3 percent marshmallow, 25.4 percent cocoa butter, 20 percent whole milk powder, 18.9 percent sugar, and less than one percent of the following: vegetable oil, lactose, skim milk powder, emulsifier and flavor. The applicable subheading for Royce Marshmallow Chocolate White (item # 19022) 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 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 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, Thomas J. Russo Director National Commodity Specialist Division