CLA-2-17:OT:RR:NC:232
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
5 Hanover Square, 15th Floor
New York, NY 10004
RE: The tariff classification of “Bazooka Big Bag Mix” and “Bazooka Halloween Big Mix’ from Brazil
Dear Ms. Wierbicki:
In your letter dated June 10, 2009, on behalf of The Topps Company, Inc., you requested a tariff classification ruling.
Samples and ingredient breakdowns accompanied your letter. The samples were examined and returned to you. The subject merchandise is an assortment of individually wrapped sugar candies and bubble gum each bearing the “Bazooka” name and logo. They are packaged in a polybag that holds approximately 190 pieces in total based on the weight of 2.2 pounds (1 kilogram). There are four varieties of candy and gum and you state that the amounts are not determinable because the machine fills each bag disproportionately. The four varieties consist of a gum-filled “Pop” with a small stick attached, a soft chewy candy, a gum filled hard candy and bubble gum. The bubble gum is wrapped with the “Bazooka” name and has an interior wrapper that includes a “fortune” and directs the consumer to the “Bazooka” website.
The ingredients and varieties for the candy and gum mix are as follows: “Gum-Filled Pop” is said to contain sugar, corn syrup, gum base, citric acid, natural and artificial flavors, glycerin, soy lecithin (emulsifier), red 40, BHT (preservative); depending on the pop’s color, there would also be the following: yellow 6, or blue 1, or yellow 5. “Candy Chew” is said to contain sugar, corn syrup, hydrogenated vegetable oil, citric acid, monodiglycerides, soy lecithin (emulsifier) and red 40. “Gum-Filled Hard Candy” is said to contain sugar, corn syrup, gum base, citric acid, glycerin, soy lecithin (emulsifier), artificial flavors, BHT (preservative); depending on the hard candy color: Red 40, yellow 6, or yellow 5 and blue 1. “Bubble Gum” is said to contain sugar, corn syrup, gum base, citric acid, glycerin, soy lecithin (emulsifier), artificial flavors, BHT (preservative) and red 40.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The 2.2 pound mix of candies consists of at least two different articles that are, prima facie, classifiable in different headings, which are put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the mix of candies in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. As no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. If imported separately, the gum would be classified in subheading 1704.10.0000, and the 3 remaining candies in subheading 1704.90.3550 As no one component imparts the essential character to the mix, it will be classified under subheading 1704.90.3550, which is the heading that occurs last in numerical order among those that equally merit consideration.
The applicable subheading for both “Bazooka Big Mix” and “Bazooka Halloween Big Mix” will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The duty rate will be 5.6%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division