CLA-2-17:S:N:N7:232-886135

Mr. Roman E. Longoria, Jr.
International Consulting
P.O. Box 578
McAllen, Texas 78502

RE: The tariff classification of Cajetin brand candy from Mexico.

Dear Mr. Longoria:

In your letter dated May 11, 1993, on behalf of Productos de Leche Coronada, you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise is described as "Cajetin Soft Cajeta Candy" and is stated to contain 58.9 percent glucose, 26.0 percent goat's milk, 15.0 percent sugar and 0.1 percent potassium sorbate. The product will be packaged in 0.26 ounce plastic envelopes.

The applicable subheading for the Cajetin brand candy packaged in 0.26 ounce plastic envelopes 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 duty rate will be 7 percent ad valorem. Currently there are no quota restrictions on the importation of this merchandise.

Articles classifiable under subheading 1704.90.2005, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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