The tariff classification of Herbal Lozenges with Sugar from Switzerland

N300559 October 12, 2018 CLA-2-17:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Matthew Williams Steer Company 1227 North 4th Street Philadelphia, PA 19122 RE: The tariff classification of Herbal Lozenges with Sugar from Switzerland Dear Mr. Williams: In your letter dated September 11, 2018 you requested a tariff classification ruling on behalf of your client, Ice Box Foods, INC. Ingredient breakdowns and three samples were provided for our review. The samples will be retained by our office for future reference. The subject merchandise is Herbal Lozenges with Sugar packaged for retail sale. The item is available in four flavors: Original Herb, Lemon Balm, Herbal Cranberry and Mixed Berry. Original Herb Lozenges consist of 48.04 percent sugar, 47.02 percent glucose syrup, 1 percent extract of 20 herbs and less than one percent caramel sugar syrup, vitamin C, peppermint oil, menthol, emulsifier E471 and water. Lemon Balm Lozenges consist of 54 percent sugar, 40.69 percent glucose syrup, 1.12 percent acidifier (citric acid) and less than one percent extract of 20 herbs, natural flavors, vitamin C, lemon balm extract, emulsifier E471, peppermint oil, colour (curcumin), menthol and colour (beta carotene) and water. Herbal Cranberry Lozenges consist of 53.23 percent sugar, 40.11 percent glucose syrup, 2.41 percent acidifier (lactic acid) and less than 1 percent vitamin C, cranberry juice concentrate, cranberry flavour, extract of 20 herbs, colour (anthocyanin), caramel syrup sugar, emulsifier E471 and water. Mixed Berry Lozenges consist of 47.62 percent sugar, 46.53 percent glucose syrup, 1.87 percent acidifier (lactic acid) and less than one percent vitamin C, natural flavours, extract of 20 herbs, colour (anthocyanin) caramel sugar syrup and water. The applicable subheading for the Original Herb, Lemon Balm, Herbal Cranberry and Mixed Berry Lozenges with Sugar 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: Other: Other: Put up for retail sale: Other. The general 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 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