N289072 N2 Ruling Active

The tariff classification of Confectionery from New Zealand

Issued September 7, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550

Headings: 1704

Product description

The subject merchandise is two types of confectionery: Manuka Drops and Manuka & Lemon Drops. Manuka Drops is said to contain sugar, glucose, Manuka honey and water. Manuka & Lemon Drops is said to contain sugar, glucose and Manuka honey, water and lemon. The drops are individually wrapped for retail sale.

CBP rationale

The applicable subheading for the Confectionery will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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

N289072 September 7, 2017 CLA-2-17:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Michael Peter Woods Kiwo Limited 32 Salamanca Road Wellington 6012 New Zealand RE: The tariff classification of Confectionery from New Zealand Dear Mr. Woods: In your letter dated August 7, 2017 you requested a tariff classification ruling. The subject merchandise is two types of confectionery: Manuka Drops and Manuka & Lemon Drops. Manuka Drops is said to contain sugar, glucose, Manuka honey and water. Manuka & Lemon Drops is said to contain sugar, glucose and Manuka honey, water and lemon. The drops are individually wrapped for retail sale. The applicable subheading for the Confectionery will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 the World Wide Web at https://hts.usitc.gov/current. 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 website 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 frank.l.troise.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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