CLA-2-17:OT:RR:NC:232
Mr. Michael S. McCullough
Vandergrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of “Super Mario Bomb” from China
Dear Mr. McCullough:
In your letter dated November 17, 2010 on behalf of your client, Au’some Inc., you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of.
The product, “Super Mario Bomb” is described as confectionery in a plastic container bearing the likeness of a “Bob-omb” (a living bomb with a windup key on its back and a screwtop fuse on its top) from the Super Mario series of video games. The base shell of the container holds candy powder and a hard candy wick is attached to the screwtop fuse. The candy powder and hard candy are said to contain dextrose, citric acid, maltodextrin, malic acid, magnesium stearate, artificial flavor, FD&C Red No. 40 Lake and silicon dioxide. To consume the candy, the user will unscrew the fuse from the bomb container and lick the hard candy wick. The consumer can then dip the hard candy wick into the candy powder, causing the candy powder to become affixed to the hard candy. The “Super Mario Bomb” confectionery is manufactured in China.
In your request, you stated that the plastic bomb container might be classified separately. In this case, the plastic bomb container is immediate packing for the “Super Mario Bomb” confectionery therein.
The applicable subheading for the “Super Mario Bomb” 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.
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.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division