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NY D83935

November 6, 1998

CLA-2-17:RR:NC:SP:232 D83935


TARIFF NO.: 1704.90.3550; 1806.32.9000; 2208.90.8000

Ms. Maggie Smith
Coppersmith, Inc.
1599 Grandview Drive
South San Francisco, CA 94080

RE: The tariff classification of "Hempy Gums", "Leckerhanf", and "Green Hemp & Vodka" from Germany.

Dear Ms. Smith:

In your letter dated October 21, 1998, on behalf of United Supply of San Mateo, California, you requested a tariff classification ruling.

You submitted descriptive literature and samples of three products with your request. All have as a common theme the inclusion of hemp seed or its extract and labels that feature distinctively shaped, green Cannabis Sativa (marijuana) leaves. The first product is "Hempy Gums": green, leaf-shaped gummy candies retail packaged in plastic packets. These are stated to consist of glucose syrup, sugar, water, gelatine, citric acid, flavors, vegetable oil, colors, carnauba and beeswax, and peeled hemp seed extract.

The second product is "Leckerhanf", hemp crunch chocolate bar. This is a 100 gram milk chocolate bar with visible crispy pieces, retail packaged in aluminum foil and an outer paper wrapper. It is said to contain sugar, whole milk powder, cocoa mass, cocoa butter, cornflakes, peeled roasted hemp seeds, whey powder, peanut mass, lecithin, vanillin and coffee.

The third product is "Green Hemp & Vodka", a green liquid in a 200 ml glass bottle with a metal cap, with a stated alcohol content of 4 percent by volume. It is stated to contain carbonated water, sugar, vodka, grapefruit and orange juice concentrates, citric acid, caffeine, flavors, stabilizers, artificial colors, and hemp seed extract. These ingredients were listed, in Spanish, on the sample's label. The enclosed documentation did not specify either the same ingredients or the same proportions. For the purposes of this ruling, and based on the appearance of the actual product, it is assumed that the label has the more accurate list of ingredients.

The applicable subheading for the "Hempy Gums" will be 1704.90.3550, 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: Other...Put up for retail sale: Other. The rate of duty will be 6.1 percent ad valorem.

The applicable subheading for the "Leckerhanf" hemp crunch chocolate bars will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the "Green Hemp & Vodka" will be 2208.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: Other. The rate of duty will be 25.1 cents per proof liter. Imports under this subheading are also subject to a Federal Excise Tax (26 U.S.C. 5041) of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.

Additional labeling requirements may be imposed on all these products by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204

The inclusion of hemp seed and/or its extracts may cause additional requirements to be imposed on these products by the Drug Enforcement Administration (DEA). Inquiries should be made directly to the DEA at:

International Drug Unit (ODOI)
Drug Enforcement Administration
Washington, DC, 20537
Tel # (202) 307-7182

Additional requirements are imposed on the "Green Hemp & Vodka" by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at:

Bureau of Alcohol, Tobacco and Firearms
650 Massachusetts Avenue N.W.
Washington, D.C. 20226
Tel# 202-927-8500

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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.


Robert B. Swierupski

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