The tariff classification of a breath freshener from Japan.
Issued October 30, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9985
Headings: 2106
Product description
An ingredients breakdown accompanied your second letter. The product consists of several blue-colored, translucent, rectangular-shaped wafers measuring 1.5 inches by 1 inch, composed of 71.5 percent starch, 10 percent moisture, 6.9 percent flavor (including herb extract), 3.1 percent cellulose, 2.2 percent sweetener (Aspartame), 2 percent sorbitol, 1.6 percent each of acidulant and emulsifier, and less than one percent each of color and tea extract, put up in a plastic holder with a flip-top. Each wafer is to be used as a breath freshener by placing it on the tongue and allowing it to dissolve, imparting a strong peppermint flavor. The product will be imported for distribution to airline passengers and for retail sale.
CBP rationale
The applicable subheading for the breath freshener will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.
Full text
NY D83572 October 30, 1998 CLA-2-21:RR:NC:2:228 D83572 CATEGORY: Classification TARIFF NO.: 2106.90.9985 Mr. A. J. Campbell Customs Import Service, Port Office 33435 Dobbin Hufsmith Rd. Magnolia, TX 77355 RE: The tariff classification of a breath freshener from Japan. Dear Mr. Campbell: In your letters dated July 13, 1998, and September 15, 1998, on behalf of Bell and Henry, L.L.P., you requested a tariff classification ruling. Three samples, submitted with your request, were examined and disposed of. An ingredients breakdown accompanied your second letter. The product consists of several blue-colored, translucent, rectangular-shaped wafers measuring 1.5 inches by 1 inch, composed of 71.5 percent starch, 10 percent moisture, 6.9 percent flavor (including herb extract), 3.1 percent cellulose, 2.2 percent sweetener (Aspartame), 2 percent sorbitol, 1.6 percent each of acidulant and emulsifier, and less than one percent each of color and tea extract, put up in a plastic holder with a flip-top. Each wafer is to be used as a breath freshener by placing it on the tongue and allowing it to dissolve, imparting a strong peppermint flavor. The product will be imported for distribution to airline passengers and for retail sale. The applicable subheading for the breath freshener will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar. The rate of duty will be 7.6 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). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 Stanley Hopard at 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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