CLA-2-17:S:N:N7:232 806794
Ms. Mary Jo Muoio
Barthco International, Inc.
90 West Street
New York, NY 10006
RE: The tariff classification of various candy and gum products
from Spain.
Dear Ms. Muoio:
In your letter dated February 8, 1995, on behalf of Zeta
Especial U.S. Inc., you requested a tariff classification ruling.
Samples were included with your request. Pop Rocks Action
Candy and Magic Fizz contain sugar, lactose, corn syrup,
artificial flavors and colors and both are processed with carbon
dioxide. The Pop Rocks will be imported in strawberry, grape and
orange flavors. Pop Rocks Bubble Gum and Crackling Gum contain
sugar, lactose, gum base, maltodextrin, citric acid, glycerine,
corn syrup, corn oil and artificial flavors and colors and both
are processed with carbon dioxide. The Pop Rocks Bubble Gum will
be imported in original and wild berry flavors. All of the above
products will be packaged for retail sale.
The applicable subheading for the Pop Rocks Bubble Gum and
Crackling Gum will be 1704.10.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for sugar confectionery
(including white chocolate), not containing cocoa...chewing gum,
whether or not sugar-coated. The rate of duty will be 4.8
percent ad valorem.
The applicable subheading for the Pop Rocks Action Candy and
the Magic Fizz will be 1704.90.2000, HTS, which provides for
sugar confectionery (including white chocolate), not containing
cocoa...other...confections or sweetmeats ready for
consumption...other. The rate of duty will be 6.6 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport