CLA-2-21:RR:NC:2:228 G84948
Mr. Peter D. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of gum from Denmark.
Dear Mr. Alberti:
In your letter dated December 1, 2000, on behalf of Scan Lab Inc. Clearwater, FL, you requested a tariff classification ruling.
Samples and a brochure accompanied your letter. The samples were examined and disposed of. Scan Lab brand Moisture Aid Plus (peppermint) and Dental Health Gum (watermelon, cherry, peppermint and spearmint) are each composed of sorbitol, gum base, xylitol, malitol syrup, carbamide, flavorings, titanium dioxide, aspartame, acesulfame-K and carnuba wax. The Dental Health Gum also contains citric acid, malic acid, lactic acid, and lecithin. The gum is put up in foil-backed blister packs, 12 pieces with a cardboard wrap, or 36 pieces to a box. The gum is said to neutralize plaque acids to reduce the formation of plaque, re mineralize tooth enamel, and freshen breath.
The applicable subheading for the Scan Lab brand Moisture Aid Plus (peppermint) and Dental Health Gum (watermelon, cherry, peppermint and spearmint) 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 6.4 percent ad valorem. The rate of duty will be unchanged in 2001.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division