CLA-2-17:OT:RR:NC:N2:232
Sherri Comeau
Esbaco International
501 5th Avenue, Suite 506
New York, NY 10017
RE: The tariff classification of Marzipan Mini Chunks “Natural” from the Netherlands
Dear Ms. Comeau:
In your letter dated August 31, 2017, you requested a tariff classification ruling.
The merchandise under consideration is Marzipan Mini Chunks “Natural”, item number 5PB-C125. The product is Marzipan in small chunks and it is a product of the Netherlands. The Marzipan Mini Chunks “Natural” consists of 76 percent sugar, 15 percent almonds, 2 percent sorbitol, 2 percent sugar cane fiber and less than 2 percent glucose syrup, invertase and citric acid. The product is ready to use for decoration on cakes, pastries and ice cream. According to the information provided, the Marzipan Mini Chunks “Natural” may either be packaged for retail sale or sold directly to bakers and commercial users in 5 kilogram plastic buckets.
The applicable subheading for the Marzipan Mini Chunks “Natural”, when sold directly to bakers and commercial users, will be 1704.90.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other ...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions other. The rate of duty will be 12.2 percent ad valorem.
If the quantitative limits of additional U.S. note 7 to chapter 17 have been reached, the product will be classified in subheading 1704.90.6800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other ...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The rate of duty will be 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 904.17.17 to 9904.17.48, HTS.
The applicable subheading for the Marzipan: Mini Chunks “Natural”, when packaged for retail sale, will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other…other…other …other. The general rate of duty will be 10.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 website 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 Frank Troise at frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division