CLA-2-17:S:N:N7:232 809514

Ms. Donna Palmero-Vogel
Mid-America Overseas, Inc.
Hemisphere Center - Room 612
Rt. 1&9 South
Newark, New Jersey 07114

RE: The tariff classification of candied peanuts pieces from Guatemala.

Dear Ms. Palmero-Vogel:

In your letter dated April 20, 1995 you requested a tariff classification ruling for candied peanut pieces from Guatemala.

The sample merchandise consisted of small peanut pieces coated with hard candy shells of varying colors. They will be packaged 4 bags per carton, 15 pounds per plastic bag. They are suitable for consumption as imported. You further stated that these confectionery items do not contain cocoa.

The applicable subheading for the candied peanut pieces will be 1704.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for candied nuts, ready for consumption, which do not contain cocoa. The duty rate will be 6.6% ad valorem. Articles classifiable under subheading 1704.90.1000, HTS, which are products of Guatemala are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) 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