The tariff classification of "marbits" from Mexico and Canada
Issued February 3, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9400
Headings: 2106
Product description
The sample was examined and disposed of. The product, “marbits” is described as an extruded marshmallow product, imported in bulk containers, and used as an ingredient in breakfast cereals. The samples were in the form of dry, brittle, multi-colored pieces approximately 1/2-inch wide and 3/16-inch thick, shaped like the head of Mickey Mouse. The products are said to be composed of 70 percent sugar, 11 percent corn starch, 9 percent corn syrup, 7 percent dextrose, 2 percent gelatin, and one percent flavor, color, and sodium hexamet. In your letter
CBP rationale
The applicable subheading for the marbits will be 2016.90.9400, HTS, which provides for food preparations not elsewhere specified or included…other…other…articles containing over 65 percent by dry weight of sugar described in additional U.
Full text
NY J80284 February 3, 2003 CLA-2-21:RR:NC:2:228 J80284 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Mr. Clark D. Bien Great Lakes Ingredients, LLC 2037 Geddes Avenue Ann Arbor, MI 48104 RE: The tariff classification of “marbits” from Mexico and Canada Dear Mr. Bien: In your letter dated January 21, 2003, you requested a tariff classification ruling. An ingredients breakdown and a sample of a product using the imported article were submitted with your letter. The sample was examined and disposed of. The product, “marbits” is described as an extruded marshmallow product, imported in bulk containers, and used as an ingredient in breakfast cereals. The samples were in the form of dry, brittle, multi-colored pieces approximately 1/2-inch wide and 3/16-inch thick, shaped like the head of Mickey Mouse. The products are said to be composed of 70 percent sugar, 11 percent corn starch, 9 percent corn syrup, 7 percent dextrose, 2 percent gelatin, and one percent flavor, color, and sodium hexamet. In your letter you suggested the marbits should be classified in subheading 2106.90.5870, Harmonized Tariff Schedule of the United States (HTS), as a food preparation not elsewhere specified or included, of gelatin. We disagree. The quantity and function of the other ingredients used to make the marbits impact on the tariff classification, and lead us to conclude that your suggested subheading is not appropriate. The applicable subheading for the marbits will be 2016.90.9400, HTS, which provides for food preparations not elsewhere specified or included…other…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17…other. The rate of duty will be 28.8 cents per kilogram plus 8.5 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
More rulings on the same tariff codes
The tariff classification of a food ingredient from Germany
The tariff classification of Strawberry Shaved Ice Flavoring from El Salvador
The tariff classification and status under the North American Free Trade Agreement (NAFTA) of food ingredients from Mexico; Article 509
The tariff classification of food ingredients from Germany
The tariff classification, and status under the North American Free Trade Agreement (NAFTA), of a sugar and dairy solids blend from Mexico; Article 509
The tariff classification of a sugar and gelatin blend from Brazil
The tariff classification of food ingredients from Germany
The tariff classification of liquid mixtures from Canada
The tariff classification, and status under the North American Free Trade Agreement (NAFTA), of sugar and milk blends from Mexico; Article 509
The tariff classification of food ingredients from Poland and Germany
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →