The tariff classification of Halloween Liquid Gel Candy (Item Number A079OA00593) from China

N029191 June 4, 2008 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Fl 33301 RE: The tariff classification of Halloween Liquid Gel Candy (Item Number A079OA00593) from China Dear Mr. Crago: In your letter dated May 16, 2008, you requested a tariff classification ruling. Actual samples of the merchandise were submitted with your request. Halloween Liquid Gel Candy (Item Number A079OA00593) consists of a liquid gel with red color added to give the product a “blood-like” appearance and is composed of 48.70 percent water, 33.32 percent sugar, 13.48 percent corn syrup, 2.83 percent citric acid, 0.09 percent pectin, 0.36 percent sodium citrate, 0.09 percent sodium hexametaphophosphate, 0.01 percent xanthan gum, 0.99 percent artificial flavor, and 0.09 percent artificial color (Red 40, Blue 1, Yellow 5). It is put up in a plastic pouch made to resemble a unit of blood as found in a hospital or blood bank. The applicable subheading for the Halloween Liquid Gel Candy (Item Number A079OA00593) 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… 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/. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division