The tariff classification of an Astro Sundae Pop fromCanada.
Issued April 5, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.0078
Headings: 1806
Product description
Samples and descriptive information were included with your initial request dated January 9, 1991. Additional information was submitted in a letter dated February 19, 1991. The subject merchandise is described as a conical-shaped "pop" or "sucker" consisting of one-third dark confectionery coating, one-third white confectionery coating, and one-third hard boiled candy. The dark confectionery coating is stated to contain sugar, fractionated palm kernel oil, hydrogenated palm oil, non-fat dry milk, cocoa powder, soya lecithin and vanillin. The white coating contains sugar, fractionated palm kernel oil, hydrogenated palm oil, non-fat dry milk, whole milk, soya lecithin, vanillin, and salt. The hard candy contains glucose, sugar, artificial flavor, and coloring. The glucose portion of the hard candy is manufactured in the U.S.A. The product is imported wrapped in a polypropylene sheet, which has various designs printed on it, and shows the name of the merchandise and the ingredients. The polypropylene used to form the wrapper is produced in the U.S. It is sent to Canada in large rolls, where it is printed and slit to size, and placed on the merchandise.
CBP rationale
The applicable subheading for the Astro Sundae Pop, wrapped in the polypropylene sheet will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.
Full text
NY 861622 APR 05 1991 CLA-2-17:S:N:N1:232-861622 CATEGORY: Classification TARIFF NO.: 1806.90.0078 Ms. Sandra L. Marshanke C.J. Tower Inc. 128 Dearborn Street Buffalo, New York 14207-3198 RE: The tariff classification of an Astro Sundae Pop from Canada. Dear Ms. Marshanke: In your letter dated March 20, 1991, on behalf of Galaxy Candy Corporation, you requested a tariff classification ruling. Samples and descriptive information were included with your initial request dated January 9, 1991. Additional information was submitted in a letter dated February 19, 1991. The subject merchandise is described as a conical-shaped "pop" or "sucker" consisting of one-third dark confectionery coating, one-third white confectionery coating, and one-third hard boiled candy. The dark confectionery coating is stated to contain sugar, fractionated palm kernel oil, hydrogenated palm oil, non-fat dry milk, cocoa powder, soya lecithin and vanillin. The white coating contains sugar, fractionated palm kernel oil, hydrogenated palm oil, non-fat dry milk, whole milk, soya lecithin, vanillin, and salt. The hard candy contains glucose, sugar, artificial flavor, and coloring. The glucose portion of the hard candy is manufactured in the U.S.A. The product is imported wrapped in a polypropylene sheet, which has various designs printed on it, and shows the name of the merchandise and the ingredients. The polypropylene used to form the wrapper is produced in the U.S. It is sent to Canada in large rolls, where it is printed and slit to size, and placed on the merchandise. The applicable subheading for the Astro Sundae Pop, wrapped in the polypropylene sheet will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other: put up for retail sale...other. The duty rate will be 7 percent ad valorem. Goods classifiable under subheading 1806.90.0078, HTS, which have originated in the territory of Canada, will be entitled to a 4.9 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) 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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