NY 851519
MAY 02 1990
CLA-2-17:S:N:N1:232-851519
Mr. Egbert Dikkers
The Netherlands Chamber of Commerce
in the United States, Inc.
One Rockerfeller Plaza
New York, NY 10020
RE: The tariff classification of marzipan from the Netherlands.
Dear Mr. Dikkers:
In your letter dated April 11, 1990, on behalf of Maro
Veenendaal B. V., Holland, you requested a tariff classification
ruling.
Descriptive literature was included with your request. The
subject merchandise is marzipan, which is described as a mixture
of almonds and sugar. The product will be imported in five
different mixtures: 20 percent almonds and 80 percent sugar, 25
percent almonds and 75 percent sugar, 30 percent almonds and 70
percent sugar, 35 percent almonds and 65 percent sugar, and 50
percent almonds and 50 percent sugar. The marzipan will be
imported in either 12.5 kilogram boxes or in 25 kilogram bags,
and will be used to make candy, cake decorations and bonbons.
The applicable subheading for the marzipan will be
1704.90.6050, Harmonized Tariff Schedule of the United States
(HTS), which provides for sugar confectionery...not containing
cocoa...other...other...other...other. The rate of duty will be
12.2 percent ad valorem.
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