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The tariff classification of “Candy Melts” from China
Issued January 4, 2011 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N136117 (January 4, 2011)
Tariff classification
HTS codes: 1704.90.9000
Headings: 1704
Product description
The subject merchandise, “Candy Melts” is a 2.5 gram wafer having a one inch diameter. The subject merchandise is said to contain 57.50 percent sugar, 29.50 percent palm kernel oil, 7.0 percent sweet whey powder, 2.90 percent roller whole milk, 2.0 percent non-fat, low-heat dry milk, 1.0 percent color and 0.05 percent of each: lecithin (emulsifier) and salt. The product is in a retail sized, 10 ounce bag to be used to dip, coat, mold and make candies.
CBP rationale
The applicable subheading for “Candy Melts” confectionery wafers will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other…other…other…other.
Full text
N136117 January 4, 2011 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.9000 Mr. Christopher C. Pugh Wilton Industries Inc. 224 W. 75th Street Woodridge, IL 60517 RE: The tariff classification of “Candy Melts” from China Dear Mr. Pugh: In your letter dated December 6, 2010 you requested a tariff classification ruling. The subject merchandise, “Candy Melts” is a 2.5 gram wafer having a one inch diameter. The subject merchandise is said to contain 57.50 percent sugar, 29.50 percent palm kernel oil, 7.0 percent sweet whey powder, 2.90 percent roller whole milk, 2.0 percent non-fat, low-heat dry milk, 1.0 percent color and 0.05 percent of each: lecithin (emulsifier) and salt. The product is in a retail sized, 10 ounce bag to be used to dip, coat, mold and make candies. The applicable subheading for “Candy Melts” confectionery wafers will be 1704.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other…other…other…other. The general rate of duty will be 10.4 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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