M86439 M8 Ruling Active

The tariff classification of candy from Germany.

Issued September 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550

Headings: 1704

Product description

An ingredients breakdown was submitted with your first letter. A sample, composition, and cost information accompanied your second letter. The product consists of hard sucking candies retail packed in a tin container. The small, round-shaped candies measure ½ inch in diameter and are made from sugar, glucose syrup, water, flavor, menthol, and citric acid. The container measures 3 inches in diameter and 1 inch high and is made from electrolytic tinplate.

CBP rationale

The applicable subheading for the candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (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.

Full text

NY M86439 September 27, 2006 CLA-2-17:RR:NC:2:232 M86439 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Mr. Martin Bell New World Management Inc. 2125 Center Avenue, Suite 507 Fort Lee, NJ 07024 RE: The tariff classification of candy from Germany. Dear Mr. Bell: In your letters dated June 20, 2006 and September 8, 2006, you requested a tariff classification ruling. An ingredients breakdown was submitted with your first letter. A sample, composition, and cost information accompanied your second letter. The product consists of hard sucking candies retail packed in a tin container. The small, round-shaped candies measure ½ inch in diameter and are made from sugar, glucose syrup, water, flavor, menthol, and citric acid. The container measures 3 inches in diameter and 1 inch high and is made from electrolytic tinplate. The applicable subheading for the candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (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. 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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