CLA-2-21:OT:RR:NC:N2:228
William Helms
Schmidt, Pritchard & Co
9801 West Laurence Ave.
Schiller Park, IL 60176
RE: The tariff classification of flavored jelly snacks in a plastic toy vehicle from China
Dear Mr. Helms:
In your letter dated October 11, 2019, you requested a tariff classification ruling on behalf of your client, Yasa Marketing Inc., IL.
Samples, an ingredients breakdown, narrative description of the manufacturing process, and a manufacturing flowchart were provided with your inquiry. The samples were examined and discarded.
The flavored jelly snacks are said to contain approximately 64 percent water, 10 percent fructose, 20 percent coconut, 5 percent sugar, and trace amounts of seaweed extract, citric acid, sorbic acid, food flavors and food colors.
In your letter, you suggested a tariff classification for the fruit jelly snacks under 2202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages: Other. Based on the samples and the product description, the product will be classified elsewhere.
The applicable subheading for the flavored jelly snacks will be 2106.90.9897, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . other . . . containing sugar derived from sugar cane and/or sugar beets. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the plastic toy vehicle will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The general rate of duty will be Free.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2106.90.9897, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 2106.90.9897, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 ww.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 Bruce N. Hadley Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division