CLA-2-17:RR:NC:SP:232 C82371

Mr. Richard Callebaut
125 Larkspur Street - Suite 214
San Rafael, CA 94901

RE: The tariff classification of Granulated Nougat from Belgium.

Dear Mr. Callebaut:

In your letter dated December 2, 1997, you requested a tariff classification ruling.

You submitted descriptive literature and photos of the product with your request. The merchandise in question is granulated nougat, said to consist of 41.44 percent sugar, 28.6 percent glucose syrup, 19.5 percent almonds, 5.85 percent honey, 3.4 percent pistachios, 1.2 percent egg white, and a trace of vanillin. It will be imported in 5 kilogram bags and is intended for use as decoration on ice cream, chocolates, and pastries.

The applicable subheading for the granulated nougat will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Other. The rate of duty will be 11.3 percent ad valorem. After January 1, 1998, the rate of duty for this subheading will be 11 percent ad valorem.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division