CLA-2-17:RR:NC:SP:232 I87518
Mr. Benoit Hamelin
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2
RE: The tariff classification of Fudge from Canada
Dear Mr. Hamelin:
In your letter dated November 26, 2002, on behalf of Les Aliments Papco, Inc., of St. Laurent, Quebec, you requested a tariff classification ruling.
You submitted descriptive literature and a product sample with your request. The subject merchandise is “Simon” gourmet fudge, “Butter & Cream” flavor. This is a retail package, with a net weight of 210 grams. It has ten individually wrapped bars of fudge packaged within and held in a segmented plastic tray. The “Butter & Cream” fudge is said to consist of brown sugar, cream, sugar, butter, corn syrup, evaporated milk, invert liquid sugar, sorbitol and potassium sorbate.
The applicable subheading for the “Butter & Cream” fudge will be 1704.90.3550, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The general rate of duty will be 5.6 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 the 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 (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division