CLA-2-17:RR:NC:FC:232 A84219
Ms. Athena Caramanos
Eastern Caribbean Commodities, Inc.
P.O. Box 364221
San Juan, Puerto Rico 00936
RE: The tariff classification of Chocolate Confections, Candied Almonds and Candied Peanuts from Colombia.
Dear Ms. Caramanos:
In your letter dated May 16, 1996 you requested a tariff classification ruling.
You sent descriptive literature and samples of five different products. The first item is "Almendras Francesas", pastel colored candy-coated almonds to be distributed commercially in 1.8 ounce, 4.8 ounce, 6 pound and 20 pound boxes. This item is said to consist of 83.2 percent sugar, 16.1 percent almonds, and traces of gelatin, flavors and colors. The next item is "Calabacines de Mani", multi-colored, candy-coated roasted peanuts in 20 gram bags, to be distributed commercially in display boxes of 24 and packets of 4. This item is said to consist of 60.8 percent sugar, 38.8 percent peanuts, and traces of gelatin, flavors and colors. The third item in question is "Tobi", 20 gram bags of small, multi-colored candy-coated chocolate pieces, to be distributed commercially in display boxes of 24 or packets of 4. It is stated to contain 68.9 percent sugar, 16.5 percent cocoa butter, 7.7 percent milk, 6.3 percent cocoa, and traces of lecithin, colors, and flavors. The last items in question are "Dixi" and "El Tesoro del Sabor". "Dixi" is 10 gram chocolate bars to be distributed commercially in display boxes of 40 and packets of 10. "El Tesoro Del Sabor" consists of 26 gram sacks of chocolate coins to be distributed commercially in display boxes of 20. These products are said to contain 51.8 percent sugar, 25.7 percent cocoa butter, 12.1 percent milk, 9.9 percent cocoa, and traces of lecithin and flavors.
The applicable subheading for the "Almendras Francesas" and the "Calabacines de Mani" will be 1704.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Candied nuts. The duty rate will be 6.2 percent ad valorem.
The applicable subheading for the "Tobi" and the "El Tesoro del Sabor" will be 1806.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other... Confectionery. The duty rate will be 6.7 percent ad valorem.
Your inquiry also does not provide enough information for us to give a classification ruling on the "Dixi" chocolate bars. Your request for a classification ruling on this item should include a clarification of the components. Is the 9.9 percent cocoa listed in the ingredient breakdown actually ground-up cocoa beans (cocoa mass) or is it cocoa powder extracted from cocoa beans?
Articles classifiable under subheadings 1704.90.1000 and 1806.90.9010, HTS, which are products of Colombia are entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division