CLA-2-17:S:N:N7:232 805084
Ms. Mary Jo Muoio
BARTHCO International, Inc.
90 West Street
New York, NY 10006
RE: The tariff classification of Pop Rocks, Choc Rocks and Pop-
N-Fizz from Spain.
Dear Ms. Muoio:
In your letter dated December 12, 1994, on behalf of Zeta
Espacial Co., Philadelphia, PA, you requested a tariff
classification ruling.
The Pop Rocks come in three flavors - grape, strawberry and
orange. The Pop-N-Fizz come in grape, strawberry and sour
watermelon flavors. Both of these items contain sugar, lactose,
corn syrup, artificial flavors and colors, and are processed with
carbon dioxide. The Choc Rocks contain sugar, lactose, cocoa
butter, milk, non-fat milk, chocolate liquor, glucose, natural
and artificial flavors, lecithin and carbon dioxide. Samples of
all seven items were forwarded with your request. All samples
are in retail size packaging. The samples were opened, examined
and disposed of.
The applicable subheading for the Pop-N-Fizz will be
1704.90.2005, Harmonized Tariff Schedule of the United States
(HTS), which provides for sugar confectionery...not containing
cocoa...other...confections or sweetmeats ready for consumption
...other...put up for retail sale. The duty rate will be 7
percent ad valorem.
The applicable subheading for the Choc Rocks will be
1806.90.0063, HTS, which provides for chocolate and other food
preparations containing cocoa...other...other...put up for retail
sale...confectionery. The rate of duty will be 7 percent ad
valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the Pop Rocks. Your request for
a classification ruling should include answers to the following
questions:
1. Why are the orange Pop Rocks sent to Spain and
returned?
2. Regarding the strawberry Pop Rocks, please be more
specific on exactly what is sent to Spain and what is
done in Spain.
3. Are the grape Pop Rocks a product of Spain or the
United States?
4. Is the actual packaging material of United States or
Spanish origin?
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport