CLA-2-33:S:N:N7:240 891103
Ms. Dody Trombley
F.W. Myers & Co., Inc.
33 West Service Road
P.O. Box 188
Champlain, New York 12919
RE: The tariff classification of Coolbreath Liquid Breath
Freshener Spray and Coolbreath Peppermint and Cinnamint Breath
Freshening Tablets from Canada
Dear Ms. Trombley:
In your letter dated October 1, 1993, you requested a tariff
classification ruling on behalf of your client Mansfield Medical
Distributors Ltd.
The applicable HTS subheading for Coolbreath Liquid Breath
Freshener Spray will be 3306.90.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for preparations for oral
or dental hygiene, including denture fixative pastes and powders:
other. The duty rate will be 5.5 percent ad valorem.
The applicable HTS subheading for Coolbreath Peppermint and
Cinnamint Breath Freshening Tablets will be 1704.90.2005,
Harmonized Tariff Schedule of the United States (HTS), which
provides for sugar confectionery (including white chocolate), not
containing cocoa: other: other: put up for retail sale. The duty
rate will be 7 percent ad valorem.
Goods classifiable under subheading 3306.90.0000 HTS, which
originated in the territory of Canada, will be entitled to a 2.7
percent ad valorem rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
Goods classifiable under subheading 1704.90.2005 HTS, which
originated in the territory of Canada, will be entitled to a 3.5
percent ad valorem rate of duty under the United-States Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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 already been filed, this ruling should be brought to
the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport