871342 87 Ruling Active

The tariff classification of bubble gum from Mexico.

Issued February 24, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.10.0000

Headings: 1704

Product description

A sample was included with your request. The subject merchandise is described as extra sour bubble gum which is manufactured in Canada and sent to Mexico to be packed.

CBP rationale

The applicable subheading for the bubble gum will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery.

Full text

NY 871342 Feb 24, 1992 CLA-2-17:S:N:N1:232-871342 CATEGORY: Classification TARIFF NO.: 1704.10.0000 Mr. John W. Cain Cain Customs Brokers Inc. P.O. Box 150 Hidalgo, TX 78557 RE: The tariff classification of bubble gum from Mexico. Dear Mr. Cain: In your letter dated February 5, 1992, on behalf of Jose Luis Salinas, you requested a tariff classification ruling. A sample was included with your request. The subject merchandise is described as extra sour bubble gum which is manufactured in Canada and sent to Mexico to be packed. The applicable subheading for the bubble gum will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa: chewing gum, whether or not sugar-coated. The rate of duty will be 5 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. In the opinion of this office, the bubble gum should indicate Canada as the country of origin. 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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