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NY A88139

October 11, 1996

CLA-2-17:RR:NC:2:232 A88139


TARIFF NO.: 1704.10.0000

Mr. Thomas Czubak
Warner-Lambert Company
201 Tabor Road
Morris Plains, New Jersey 07950

RE: The tariff classification of Super Gumbase (RJB) from Ireland.

Dear Mr. Czubak:

In your letter dated October 9, 1996 you requested a tariff classification ruling.

A sample and information were submitted with your initial request dated September 9, 1996. The subject merchandise is described as a raw material used to manufacture chewing gum. The product is a light tan colored waxy solid slab. It is stated to contain 8.81 percent poly vinyl acetate, 5.31 percent calcium carbonate, 7.27 percent rubber, 1.91 percent mono and diglycerides, 1.19 percent wax, 1.92 percent glycerol ester of partially dimerized rosin, 0.24 percent lecithin, 3.35 percent glycerol ester of partially hydrogenated wood and/or gum rosin and 70 percent pulverized sugar. After importation, the gumbase is remelted and sugar is added. The product is blended and softeners, acidifiers, colorants and flavors are added. The merchandise is rolled, scored into individual pieces and packaged.

The applicable subheading for the Super Gumbase (RJB) will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...chewing gum, whether or not sugar-coated. The rate of duty will be 4.7 percent ad valorem. 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 John Maria at 212-466-5730.


Roger J. Silvestri

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