CLA-2-17:OT:RR:NC:232
Ms. JoAnn Allender
Livingston International
4500 Witmer Industrial Estates
Niagara Falls, NY 14305
RE: The tariff classification of various candy products from Hungary
Dear Ms. Allender:
In your letter dated January 26, 2010, you requested a tariff classification ruling, on behalf of your client, Hyde’s Distribution of Canada. Ingredient breakdowns and samples accompanied your letter. The samples were examined and disposed of. The products are described as confectionery in both solid and “spray foam” form for use by children (however not suitable for children under 3 years of age).
Candy Caviar is a flavored candy in a small spherical form. It is said to contain sugar, dextrose, glucose syrup, citric acid, flavor and colors. Candy Caviar is imported in four flavors: green apple, strawberry, orange, and cola packaged for retail sale to be eaten as is.
Quick Milk Magic Sipper consists of tiny flavored beads enclosed in a sealed plastic straw. This product comes in three flavors (strawberry, vanilla and chocolate). Quick Milk Magic Sipper – Sucralose is said to contain sugar, glucose syrup, dextrose, flavoring (chocolate flavor contains cocoa powder) and sucralose. Quick Milk Magic Sipper – Natural is said to contain sugar, glucose syrup, and flavoring (chocolate flavor contains cocoa powder). The Quick Milk Magic Sipper is packaged for retail sale with 10 straws per box. The user is instructed to insert a straw into a glass of milk. The flavored beads within the straw mix with the milk to produce a flavored milk.
Frutta Spray and Candy Spray Foam are flavored candy spray “foams”. Frutta Spray is said to contain water, sorbitol, citric acid, aspartame, sodium-benzoate and colors. Frutta Spray is imported in four flavors: fruit, blueberry, strawberry and green apple. Candy Spray Foam is said to contain water, sorbitol, citric acid, wheat protein, sodium-benzoate, aspartame, flavors and colors. Candy Spray Foam is imported in three flavors: strawberry, lemon and cola. Both products are packaged for retail sale in a container that dispenses the flavored foam directly into the user’s mouth.
The applicable subheading for the Candy Caviar 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. If imported in non retail containers, these products will be classified in subheading 1704.90.3590, HTSUS. The rate of duty for both tariff classifications will be 5.6 percent, ad valorem.
The applicable subheading for the Quick Milk Magic Sipper “Natural” variety and “Sucralose” variety (Chocolate Flavor) will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the Quick Milk Magic Sipper “Natural” variety and “Sucralose” variety (Strawberry and Vanilla Flavor) will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent, ad valorem
The applicable subheading for the Frutta Spray and Candy Spray Foam will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… other…other. The rate of duty will be 6.4 percent ad valorem.
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 (Chapters 17 and 18) at 646-733-3031 and Stanley Hopard (Chapter 21) at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division