Ms. Margaret Eckert
CMA North America
42 Lehigh Lane
Hicksville, NY 11801
RE: The tariff classification of sugar-free gum from Germany
Dear Ms. Eckert:
In your letter dated November 19, 2004, on behalf of K-Fee AG, you requested a tariff classification ruling.
Samples and product specifications accompanied your letter. The samples were examined and disposed of. K-Fee Turbo Gum is described as a sugar-free, coffee-flavored chewing gum with caffeine. The gum is presented in the form of rectangular pieces approximately ¾-inch long and ½-inch wide, with a hard, candy-like shell. The stated ingredients of the gum are maltitol, sorbitol, gum base, xylitol, flavoring, stabilizer, guarana powder, acesulfame K, aspartame, and coloring. The shell is composed of shellac, bee wax, and carnauba wax. Turbo Gum is packed for retail sale in cylindrical containers holding ten pieces of gum.
The applicable subheading for this product will be 2106.90.8500, 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.
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 646-733-3029.
Robert B. Swierupski