NY 805084 - The tariff classification of Pop Rocks, Choc Rocks and Pop- N-Fizz from Spain. - United States International Trade Commision Rulings

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NY 805084

December 29, 1994

CLA-2-17:S:N:N7:232 805084

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1806.90.0063

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

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