852051 85 Ruling Active

The tariff classification of hard candy from Yugoslavia.

Issued May 10, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.2005

Headings: 1704

Product description

The tariff classification of hard candy from Yugoslavia.

CBP rationale

The applicable subheading for the hard candies will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery.

Full text

NY 852051 MAY 10 1990 CLA-2-17:S:N:N1:232-852051 CATEGORY: Classification TARIFF NO.: 1704.90.2005 Mr. T. A. Rees Sweet International Things 51 East 42nd Street 10th Floor New York, New York 10017 RE: The tariff classification of hard candy from Yugoslavia. Dear Mr. Rees: In your letter dated April 26, 1990 you requested a tariff classification ruling. Samples were included with your request. The subject merchandise is described as a hard filled sugar dextrose candy, weighing 7.56 grams per unit, and sachet wrapped in plastic. The candies will be packed in polyethylene bags of approximately one kilogram. This merchandise will be sold to "Pick & Mix" vendors and to wholesale resellers. The applicable subheading for the hard candies 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. Individually wrapped candies must be conspicuously marked with the country of origin. Articles classifiable under subheading 1704.90.2005, HTS, which are products of Yugoslavia 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

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