N139496 N1 Ruling Active

The tariff classification of lollipops from China

Issued January 13, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550

Headings: 1704

Product description

Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of five flavored lollipops made in China: Blackberry; Cola; Orange; Strawberry; and Strawberry Cream. Upon importation into the United States, the lollipops will be sold in large supermarket chain stores. The Blackberry flavored lollipop is said to contain 53.67 percent Sugar, 44.27 percent Glucose Syrup, 1.0 percent Citric Acid, 0.5 percent Anhydrous Milkfat, 0.5 percent Blackberry Flavor, 0.03 percent Natural Color, 0.01 percent Titanium Dioxide and 0.02 percent Caramel Color (E150a). The Cola flavored lollipop is said to contain 53.68 percent Sugar, 44.27 percent Glucose Syrup, 1.0 percent Citric Acid, 0.5 percent Anhydrous Milkfat, 0.5 percent Cola Flavor, and 0.05 percent Caramel Color. The Orange flavored lollipop is said to contain 53.63 percent Sugar, 44.25 percent Glucose Syrup, 1.0 percent Citric Acid, 0.5 percent Anhydrous Milkfat, 0.6 percent Orange Flavor and 0.018 percent Natural Color. The Strawberry flavored lollipop is said to contain 53.70 percent Sugar, 44.27 percent Glucose Syrup, 1.0 percent Citric Acid, 0.5 percent Anhydrous Milkfat, 0.5 percent Strawberry Flavor and 0.03 percent Natural Color. The Strawberry Cream flavored lollipop is said to contain 53.62 percent Sugar, 43.88 percent Glucose Syrup, 0.4 percent Citric Acid, 1.0 percent Anhydrous Milkfat, 0.25 percent Strawberry Flavor, 0.016 percent Natural Color, 0.01 percent Titanium Dioxide, 0.2 percent Butyric Acid and 0.12 percent Milk Flavor.

CBP rationale

The applicable subheading for the Blackberry, Cola, Orange, Strawberry, and Strawberry Cream lollipops 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

N139496 January 13, 2011 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Mr. Chris Wilson Remarkable Foods Limited P.O. Box 54012 Auckland 2144 New Zealand RE: The tariff classification of lollipops from China Dear Mr. Wilson: In your letter dated December 20, 2010 you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of five flavored lollipops made in China: Blackberry; Cola; Orange; Strawberry; and Strawberry Cream. Upon importation into the United States, the lollipops will be sold in large supermarket chain stores. The Blackberry flavored lollipop is said to contain 53.67 percent Sugar, 44.27 percent Glucose Syrup, 1.0 percent Citric Acid, 0.5 percent Anhydrous Milkfat, 0.5 percent Blackberry Flavor, 0.03 percent Natural Color, 0.01 percent Titanium Dioxide and 0.02 percent Caramel Color (E150a). The Cola flavored lollipop is said to contain 53.68 percent Sugar, 44.27 percent Glucose Syrup, 1.0 percent Citric Acid, 0.5 percent Anhydrous Milkfat, 0.5 percent Cola Flavor, and 0.05 percent Caramel Color. The Orange flavored lollipop is said to contain 53.63 percent Sugar, 44.25 percent Glucose Syrup, 1.0 percent Citric Acid, 0.5 percent Anhydrous Milkfat, 0.6 percent Orange Flavor and 0.018 percent Natural Color. The Strawberry flavored lollipop is said to contain 53.70 percent Sugar, 44.27 percent Glucose Syrup, 1.0 percent Citric Acid, 0.5 percent Anhydrous Milkfat, 0.5 percent Strawberry Flavor and 0.03 percent Natural Color. The Strawberry Cream flavored lollipop is said to contain 53.62 percent Sugar, 43.88 percent Glucose Syrup, 0.4 percent Citric Acid, 1.0 percent Anhydrous Milkfat, 0.25 percent Strawberry Flavor, 0.016 percent Natural Color, 0.01 percent Titanium Dioxide, 0.2 percent Butyric Acid and 0.12 percent Milk Flavor. The applicable subheading for the Blackberry, Cola, Orange, Strawberry, and Strawberry Cream lollipops 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/. 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

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