CLA-2-21:RR:NC:2:228 C87089
Francis A Keegan
Amco Customs Brokerage Company, Inc.
P.O. Box 264
Essington, PA 19029
RE: The tariff classification of sugarless mints from Finland.
Dear Mr. Keegan:
In your letter dated April 21, 1998, on behalf of Mark
Reynolds, Westport, CT, you requested a tariff classification
ruling.
A sample and a brochure accompanied your letter. The sample
was examined and disposed of. "Plakaway Fresh Start" dental
mints are white tablets, measuring 1/2 inch in diameter, composed
of xylitol, natural flavors, magnesium sterate, gelatin, silica
dioxide, carnauba wax, and bees wax. The product is put up in a
plastic container with a flip top lid, containing 180 mints. The
mints are said to neutralize plaque acids to reduce the formation
of plaque, re-mineralize tooth enamel, and freshen breath.
The applicable subheading for the Plakaway Fresh Start
dental mints will be 2106.90.9985, Harmonized Tariff Schedule of
the United States (HTS), which provides for food preparations not
elsewhere specified or included: other... other...other:
confectionery (including gum) containing synthetic sweetening
agents (e.g.,saccharin) instead of sugar. The rate of duty will
be 7.6 percent ad valorem.
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 Stanley
Hopard at 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division