CLA-2-17:OT:RR:NC:232
Mr. Joshua A. Brandoff
Ecodeum, LLC
4814 Ditmars Boulevard, Apartment 1
Astoria, NY 11105
RE: The tariff classification and country of origin marking of “Deo Perfume Candy” from Bulgaria
Dear Mr. Brandoff:
In your letter dated February 18, 2012 you requested a classification and country of origin marking ruling. The product, “Deo Perfume Candy”, is described as a hard candy containing rose oil. It is imported in two varieties, made with sugar and sugar-free. “Deo” Candy with sugar is said to contain sugar, glucose syrup, citric acid, malic acid, geraniol, rose oil, carmine and natural tangerine flavor. “Deo” sugar- free candy is said to contain isomalt, acesulfame potassium, citric acid, malic acid, geraniol, rose oil and natural tangerine flavor. It is stated that once the candy is consumed, geraniol, a compound present in the rose oil; is metabolized by the body. As a result of this action; a rose scent is emitted through the skin via evaporation. “Deo” Candy made with sugar is packaged in 70 gram bags for retail sale and the sugar-free variety will be packaged in 60 gram bags.
The applicable subheading for the “Deo Perfume Candy” made with sugar 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 rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the “Deo Perfume Candy” sugar-free will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), 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 6.4 percent.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Applying the marking rules set forth in section 304 of the Tariff Act of 1930, as amended and section 134 of the Customs Regulations, we find that the “Deo” Perfume Candy, both varieties (made with sugar and sugar-free), is a good of Bulgaria for marking purposes.
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 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 (chap. 17) and Bruce Hadley at 646-733-3029 (chap. 21).
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division