CLA-2-21:RR:NC:2:228 D83572
Mr. A. J. Campbell
Customs Import Service, Port Office
33435 Dobbin Hufsmith Rd.
Magnolia, TX 77355
RE: The tariff classification of a breath freshener from Japan.
Dear Mr. Campbell:
In your letters dated July 13, 1998, and September 15, 1998,
on behalf of Bell and Henry, L.L.P., you requested a tariff
classification ruling.
Three samples, submitted with your request, were examined
and disposed of. An ingredients breakdown accompanied your
second letter. The product consists of several blue-colored,
translucent, rectangular-shaped wafers measuring 1.5 inches by
1 inch, composed of 71.5 percent starch, 10 percent moisture, 6.9
percent flavor (including herb extract), 3.1 percent cellulose,
2.2 percent sweetener (Aspartame), 2 percent sorbitol, 1.6
percent each of acidulant and emulsifier, and less than one
percent each of color and tea extract, put up in a plastic holder
with a flip-top. Each wafer is to be used as a breath freshener
by placing it on the tongue and allowing it to dissolve,
imparting a strong peppermint flavor. The product will be
imported for distribution to airline passengers and for retail
sale.
The applicable subheading for the breath freshener 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...confectionery (including
gum) containing synthetic sweetening agents (e.g., saccharin)
instead of sugar. The rate of duty will be 7.6 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). The samples you
have submitted do not appear to be properly marked with the
country of origin. You may wish to discuss the matter of country
of origin marking with the Customs import specialist at the
proposed port of entry.
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