CLA-2-17:S:N:N1:232-871202

Mr. Bart Williamson
BXI International
17 West Pontotoc Avenue, Suite 219
Memphis, Tennessee 38103

RE: The tariff classification of various nut bars from Australia.

Dear Mr. Williamson:

In your letter dated January 28, 1992 you requested a tariff classification ruling. Descriptive information was included with your request. The subject merchandise consists of peanut and honey bars, chewy sesame bars, macadamia and honey bars, hazelnut and honey bars, and almond and honey bars. In addition to honey, all of the products contain sugar and glucose. All of the items are packaged for retail sale.

The applicable subheading for the nut 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. 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