CLA-2-17:S:N:N1:228
Ms. Nydia R. Kastre
NSM Import & Export Corp.
3100 S. Manchester St., No. 202
Falls Church, VA 22044
RE: The tariff classification of a fruit snack from Colombia
Dear Ms. Kastre:
In your letters dated October 16, 1991 and December 5,
1991, you requested a tariff classification ruling.
A sample accompanied your October letter. "Tumes" is a
snack item made from cooked guava paste and "arequipe," a paste
made by boiling milk and sugar. Both pastes, after cooling are
of a firm consistency. The product is in the form of a six-inch
long strip of red guava paste, with a one-inch wide arequipe
stripe running diagonally across it. The product is wrapped in
plastic, packed ten to a cardboard box, and sold at retail.
Tumes is eaten out of hand, as a sweet snack item.
The applicable subheading for the Tumes will be
1704.90.2005, Harmonized Tariff Schedule of the United States
(HTS), which provides for sugar
confectionery...other...other...put up for retail sale. The duty
rate will be 7 percent ad valorem.
Articles classifiable under subheading 1704.90.2005, HTS,
which are products of Colombia are entitled to duty free
treatment under the Generalized System of Preferences (GSP) 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