The tariff classification of marbits from Canada

N009017 June 5, 2007 CLA-2-21:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9400 Mr. John Peterson Neville Peterson 17 State Street New York, NY 10004 RE: The tariff classification of marbits from Canada Dear Mr. Peterson: In your letters dated November 24, 2006, January 30, 2007 and March 26, 2007, on behalf of General Mills, Inc., Minneapolis, MN, you requested a tariff classification ruling. Descriptive literature and ingredients information were submitted with your first two letters, and a sample accompanied your March letter. The sample was forwarded to the Customs laboratory for analysis. The product, “marbits,” is described as “dried marshmallow confections” used as ingredients in retail-packed cereal products. The samples are dry, brittle, multi-colored pieces, approximately ½-inch wide and ¼-inch thick, in the form of hearts, half-moons, hats, and other objects. The ingredients breakdown provided with your November letter states the pieces are composed of approximately 51 percent sugar, 19 percent water, 11 percent corn syrup, 10 percent dextrose, 7 percent corn starch, 2 percent gelatin, and less than one percent flavoring. The laboratory analysis found the sample contained 66.2 percent sucrose and 14.8 percent glucose on a dry weight basis. In your November letter, you suggested the marbits should be classified in subheading 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other sugar confectionery not containing cocoa, confections or sweetmeats ready for consumption. We do not agree. Noting the product’s manner of presentation when imported and use in the United States subsequent to importation, it will be classified elsewhere. The applicable subheading for the marbits will be 2106.90.9400, HTSUS, which provides for food preparations not elsewhere specified or included…other… 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. 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/. 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 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division