CLA-2-17:S:N:N1:232-871342
Mr. John W. Cain
Cain Customs Brokers Inc.
P.O. Box 150
Hidalgo, TX 78557
RE: The tariff classification of bubble gum from Mexico.
Dear Mr. Cain:
In your letter dated February 5, 1992, on behalf of Jose
Luis Salinas, you requested a tariff classification ruling.
A sample was included with your request. The subject
merchandise is described as extra sour bubble gum which is
manufactured in Canada and sent to Mexico to be packed.
The applicable subheading for the bubble gum will be
1704.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for sugar confectionery...not containing
cocoa: chewing gum, whether or not sugar-coated. The rate of
duty will be 5 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin
imported into the United States must be legibly, conspicuously,
and permanently marked to indicate the English name of the
country of origin to an ultimate purchaser in the United States.
The implementing regulations to 19 U.S.C. 1304 are set forth in
Part 134, Customs Regulations (19 CFR Part 134). You may wish to
discuss the matter of country of origin marking with the Customs
import specialist at the proposed port of entry. In the opinion
of this office, the bubble gum should indicate Canada as the
country of origin.
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