CLA-2-17:S:N:N1:232-870413
Mr. Todd Masters
Albert Uster Imports Inc.
9211 Gaither Road
Gaithersburg, MD 20877
RE: The tariff classification of "Champion" snack bars from
Switzerland.
Dear Mr. Masters:
In your letter dated January 3, 1992 you requested a tariff
classification ruling.
A sample and information were submitted with your intial
request dated December 9, 1991. The subject merchandise is
stated to contain 28.8 percent sugar, 21.2 percent "Champion"
muesli dried fruit, 9.2 percent rice crispies, 7 percent
vegetable oil, 6.7 percent milk powder, 5 percent cocoa butter,
and small quantities of various other ingredients. The product
will be imported and sold in bars weighing 1.4 ounces each.
The applicable subheading for the "Champion" snack bars will
be 1704.90.2005, Harmonized Tariff Schedule of the United States
(HTS), which provides for sugar confectionery...not containing
cocoa...other: confections or sweetmeats ready for
consumption...other: put up for retail sale. The rate of duty
will be 7 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