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The tariff classification of a candy product from the United Kingdom.
Issued January 20, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 893820 (January 20, 1994)
Tariff classification
HTS codes: 1704.90.2005
Headings: 1704
Product description
Samples and a photograph were included with your request. The subject merchandise is described as a hard, lettered, candy. It is stated to contain sugar, corn syrup, oil of peppermint, colors and additional flavors. The candy is cylindrical and approximately 7 inches in length, with a clear plastic wrapping on each piece. The product has a label, which describes the merchandise as "Hand made lettered rock candy".
CBP rationale
The applicable subheading for the hard, lettered, candy will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery.
Full text
NY 893820 January 20, 1994 CLA-2-17:S:N:N7:232 893820 CATEGORY: Classification TARIFF NO.: 1704.90.2005 Ms. Elizabeth Clayton USA Clayton 9030 W. Sahara, Suite 111 Las Vegas, NV 89117 RE: The tariff classification of a candy product from the United Kingdom. Dear Ms. Clayton: In your letter dated December 21, 1993 you requested a tariff classification ruling. Samples and a photograph were included with your request. The subject merchandise is described as a hard, lettered, candy. It is stated to contain sugar, corn syrup, oil of peppermint, colors and additional flavors. The candy is cylindrical and approximately 7 inches in length, with a clear plastic wrapping on each piece. The product has a label, which describes the merchandise as "Hand made lettered rock candy". The applicable subheading for the hard, lettered, candy 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 rate of duty will be 7 percent ad valorem. 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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