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NY A88066

October 7, 1996

CLA-2-21:RR:NC:2:228 A88066


TARIFF NO.: 2106.90.9500; 9801.00.1098

Ms. Regina M. Bernard
1027 Newport Avenue
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of Goosebumps Go Eat Worms Refill from Mexico

Dear Ms. Bernard:

In your letter dated September 19, 1996 you requested a tariff classification ruling.

A sample was submitted under separate cover and, as requested, will be returned to you. Product no. 22953, "Goosebumps Go Eat Worms Refill," consists of three sealed pouches containing powder mixes, and a plastic pipette, blister-packed on a printed, paperboard sheet measuring approximately 10-1/2 inches tall and 8 inches wide. The plastic blister contains several indentations which serve as molds and mixing cups for the enclosed mixes. The first packet, labelled "melon gummies" on the sample, and identified as a "gummy worm mix" in your letter, is composed of unstated quantities of sugar, gelatin, citric acid, flavors, colors, and monoglycerides. This mix is to be combined with water, poured into the mold shapes on the blister, and allowed to harden into edible "worms." Packet marked "A," described in your letter as "stringy worm mix," contains unstated quantities of sugar, flavor, alginate, and colors. Packet "B," called a "bath mix," is composed of unstated quantities of sugar and calcium lactate. Each mix is combined with a small quantity of water in separate cups in the blister. Using the plastic pipette, the mixture from part A is drawn from one cup and deposited into the cup containing mixture B. In a few seconds, edible "worms" form. The blister, paperboard sheet, and all three mixes, are products of the United States, and the pipette is a product of China. The product is packaged in Mexico.

For tariff purposes, product no. 22953, "Goosebumps Go Eat Worms Refill" is considered a set put up for retail sale, and will be classified in accordance with General Rule of Interpretation (GRI) 3(c). The applicable tariff provision for this article will be 2106.90.9500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other... other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17... described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem.

The mixes, blister, and paperboard sheet, being products of the United States, may be eligible for entry as American Goods Returned. If the documentary requirements of 19 CFR 10.1 are satisfied, the applicable subheading for these items will be 9801.00.1098, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad...other...other. Products classified in subheading 9801.00.1098 are free of duty. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Stanley Hopard at 212-466-5760.


Roger J. Silvestri

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