I85679 I8 Ruling Active

The tariff classification of candy products from China

Issued September 6, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.10.3550, 2106.90.9998, 9608.10.0000

Headings: 1704, 9608, 2106

Product description

The samples were examined and disposed of. The products are a gummy lollypop, an article composed of a spray candy and lollypop, and an item consisting of a spray candy and ball point pen. The sample lollypop is approximately 3 inches long, and resembles a football with legs. Affixed to the “body” are colorful decorations that create a face, arms, hands, legs, and shoes. The lollypop’s body is composed of dextrose, sugar, carrageenan gum, and artificial flavor and color. The decorations are composed of sugar, albumin, amylum, dextrose, and artificial flavor and color. The sample identified as “Lolli-Tipperz” is a combination article consisting of a plastic tube with a pump spray top and a pen cap, approximately 5 inches long and ½-inch in diameter, with a lollypop inserted into a hole in the top of the removable pen cap. The lollypop, in this sample resembling an apple with legs, is composed of the same ingredients as the lollypop described above. The product labels you have provided indicate the liquid contained within the tube is composed of water, artificial flavors, artificial sweetener (acesulfame K), citric acid and/or malic acid, sodium benzoate, potassium sorbate, and colors. The sample identified as Super Sour Candy Spray is a combination article consisting of a plastic tube with pump spray top and pen cap, filled with the same flavored liquid as the Lolli-Tipperz, with a retractable ball point pen, approximately 2 inches long, affixed to the tube’s bottom. When the pen housing is twisted, a small red bulb is illuminated.

CBP rationale

The applicable subheading for the lollypops will be 1704.10.3550, 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…other. The applicable subheading for the liquid-filled tube component of the Lolli-Tipperz will be 2106.90.9998, HTS which provides for food preparations not elsewhere specified or included… other…other…other. The applicable subheading for the Super Sour Candy Spray will be 9608.10.0000, HTS, which provides for ball point pens.

Full text

NY I85679 September 6, 2002 CLA-2-17:RR:NC:2:228 I85679 CATEGORY: Classification TARIFF NO.: 1704.10.3550; 2106.90.9998; 9608.10.0000 Mr. Everett Hayes Pavel World Products 72357 Industry Park Covington, LA 70453 RE: The tariff classification of candy products from China Dear Mr. Hayes: In your letter dated August 8, 2002 you requested a tariff classification ruling. Three samples, and copies of the product label from two United States-made products, were submitted with your letter. The samples were examined and disposed of. The products are a gummy lollypop, an article composed of a spray candy and lollypop, and an item consisting of a spray candy and ball point pen. The sample lollypop is approximately 3 inches long, and resembles a football with legs. Affixed to the “body” are colorful decorations that create a face, arms, hands, legs, and shoes. The lollypop’s body is composed of dextrose, sugar, carrageenan gum, and artificial flavor and color. The decorations are composed of sugar, albumin, amylum, dextrose, and artificial flavor and color. The sample identified as “Lolli-Tipperz” is a combination article consisting of a plastic tube with a pump spray top and a pen cap, approximately 5 inches long and ½-inch in diameter, with a lollypop inserted into a hole in the top of the removable pen cap. The lollypop, in this sample resembling an apple with legs, is composed of the same ingredients as the lollypop described above. The product labels you have provided indicate the liquid contained within the tube is composed of water, artificial flavors, artificial sweetener (acesulfame K), citric acid and/or malic acid, sodium benzoate, potassium sorbate, and colors. The sample identified as Super Sour Candy Spray is a combination article consisting of a plastic tube with pump spray top and pen cap, filled with the same flavored liquid as the Lolli-Tipperz, with a retractable ball point pen, approximately 2 inches long, affixed to the tube’s bottom. When the pen housing is twisted, a small red bulb is illuminated. The applicable subheading for the lollypops will be 1704.10.3550, 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…other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the liquid-filled tube component of the Lolli-Tipperz will be 2106.90.9998, HTS which provides for food preparations not elsewhere specified or included… other…other…other. The rate of duty will be 6.4 percent ad valorem The applicable subheading for the Super Sour Candy Spray will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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