CLA-2-17:RR:NC:SP:232 L88075
Mr. Jason Ricketts
Kuehne & Nagel, Inc.
639 Lambert Pointe Drive
St. Louis, MO 63042
RE: The tariff classification of candy bars from Brazil
Dear Mr. Ricketts:
In your letter dated September 27, 2005, on behalf of Centric Group LLC, dba Keefe Supply Co., you requested a tariff classification ruling.
Samples were included with your request. The subject merchandise consists of four candy bars: Peanut Crunch, MegaShow, Nutty Bite and MilkyStar. The main ingredients in Peanut Crunch are roasted peanuts, sugar, glucose syrup and salt. MegaShow contains caramel, nougat and peanuts enrobed in a chocolate coating. Nutty Bite contains a peanut center (sugar, palm kernel oil, peanut flour, peanut butter, etc.) enrobed in a chocolate coating. MilkyStar consists of a chocolate filling enrobed in a milk chocolate coating. All of the products are in the form of rectangular bars and are individually wrapped for retail sale.
The applicable subheading for the Peanut Crunch will be 1704.90.3520, Harmonized Tariff Schedule of the United States (HTS), 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: Containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the MegaShow and Nutty Bite will be 1806.31.0041, 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: Containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the MilkyStar 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 rate of duty will be 5.6 percent ad valorem.
Articles classifiable under subheadings 1704.90.3520, 1806.31.0041 and 1806.31.0049, HTS, which are products of Brazil 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 our Web site at www.cbp.gov and search for the term "GSP".
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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