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M83883 M8 Ruling Active

The tariff classification of gumballs and gummy candy cut outs in glass jar from China.

Issued June 14, 2006 by U.S. Customs and Border Protection.

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M8 M83883 (June 14, 2006)

Tariff classification

HTS codes: 1704.90.3550, 7013.39.2000, 1704.10.0000

Headings: 1704, 7013

Product description

Ingredients breakdowns were submitted with your subsequent correspondence. Item CDY-218924 is comprised of a clear glass storage container measuring 11 inches tall and 2-3/4 inches in diameter, filled with green and white gumballs. Two poinsettia flowers made from sugar coated gummy candy cut outs are inserted between the gumballs and the glass container as decoration. The value of the glass storage container is stated to be 22 cents.

CBP rationale

The applicable subheading for the gumballs will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa…chewing gum, whether or not sugar-coated. The applicable subheading for the sugar coated gummy candy cut outs, will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa…other… confections or sweetmeats ready for consumption…other…other…put up for retail sale…other. The applicable subheading for the glass storage article will be 7013.39.2000, HTSUS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics… other…other… valued not over three dollars each.

Full text

NY M83883 June 14, 2006 CLA-2-17:RR:NC:2:232 M83883 CATEGORY: Classification TARIFF NO.: 1704.10.0000, 1704.90.3550, 7013.39.2000 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of gumballs and gummy candy cut outs in glass jar from China. Dear Mr. Gat: In your letters dated April 12, 2006, and May 8, 2006, you requested a tariff classification ruling. The sample submitted with your first letter was examined and disposed of. Ingredients breakdowns were submitted with your subsequent correspondence. Item CDY-218924 is comprised of a clear glass storage container measuring 11 inches tall and 2-3/4 inches in diameter, filled with green and white gumballs. Two poinsettia flowers made from sugar coated gummy candy cut outs are inserted between the gumballs and the glass container as decoration. The value of the glass storage container is stated to be 22 cents. The applicable subheading for the gumballs will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa…chewing gum, whether or not sugar-coated. The rate of duty will be 4 percent. The applicable subheading for the sugar coated gummy candy cut outs, will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa…other… confections or sweetmeats ready for consumption…other…other…put up for retail sale…other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the glass storage article will be 7013.39.2000, HTSUS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics… other…other… valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (CFR Part 134). The sample you have submitted is not 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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