CLA-2-18:RR:NC:SP:232 R01648
Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of Marzipan (Product number 45421) from Canada
Dear Mr. Forbes:
In your letter dated March 7, 2005, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.
The subject merchandise is stated to contain 57.22 percent sugar, 25.01 percent almonds, 9 percent water, 5.7 percent invert sugar, 2 percent glucose syrup and 1 percent additives. The item will be imported in 7 kilogram blocks. It will be used for modeling decorations and figurines for cakes and pastries.
The applicable subheading for the Marzipan will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTS), 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.
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