United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0862681 - NY 0862833 > NY 0862713

Previous Ruling Next Ruling

NY 862713

MAY 07 1991



TARIFF NO.: 1704.90.2005

Mr. Edward B. Ackerman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a candy product from Thailand.

Dear Mr. Ackerman:

In your letter dated April 24, 1991, on behalf of Topps Company, Inc., you requested a tariff classification ruling.

A sample was submitted with your request. A sample was also submitted with your initial request dated March 4, 1991. The subject merchandise is a candy product consisting of multicolored candy tablets packaged in a clear plastic container. Sugar is the main ingredient of the candy. The plastic container is described as having a circular upper portion representative of a baseball, and a flat rectangular bottom, which slides open to permit access to the candy. The front of each container has a picture of a professional baseball player with a depiction of a baseball diamond in the background, as well as the player's name and team affiliation. The back of the container contains additional information on the player. The containerized candy will be packaged in plastic coated paper, labeled with the phrase "Superstar Stand-Ups."

The applicable subheading for the "Superstar Stand-Up" containerized candy product will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), 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.

Articles classifiable under subheading 1704.90.2005, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling