CLA-2-18:RR:NC:SP:232 G87463
Mr. Sandor Fagyal
1027 Southern Artery, Apt. #201
Quincy, MA 02169
RE: The tariff classification of “Túró Rudi” from Hungary
Dear Mr. Fagyal:
In your letter dated January 28, 2001, you requested a tariff classification ruling.
You submitted descriptive literature with your request, and subsequently provided further information via email as well as providing product samples. The merchandise in question is “Túró Rudi”, a chocolate-covered product that will be imported in 30-gram and 51-gram sizes for retail sale. This item is a bar with a cottage cheese center that is enrobed in dark chocolate. The samples submitted weighed 51 grams, were 5 inches long and 1 inch high. They were of the lemon-flavored variety of “Túró Rudi”, but the product will also be available in raspberry and peach varieties. “Túró Rudi” is said to contain 47.46 percent cottage cheese, 14 percent granulated sugar, 6 percent butter, 32.5 percent chocolate coating, and 0.04 percent flavor.
The applicable subheading for the “Túró Rudi” will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled…Confectionery: Other. The duty rate will be 5.6 percent ad valorem.
Articles classifiable under subheading 1806.31.0049, HTS, which are products of Hungary may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject
to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".
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 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 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division