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NY E89064

November 4, 1999

CLA-2-21:RR:NC:2:228 E89064


TARIFF NO.: 2106.90.9985

Mr. Allan Sutton
Mr. Marky Sutton
Sweet Import & Export, Inc.
8800 NW 24th Terrace
Miami, FL 33172

RE: The tariff classification of a breath freshener from Japan.

Dear Mr. Sutton:

In your letter dated October 7, 1999, you requested a tariff classification ruling.

Five samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. The products are rectangular-shaped film wafers measuring 1.5 inches by 1 inch, put up in a plastic holder with a flip-top. They are composed of starch, water, flavor, sweetener, glycerin, stabilizer, emulsifier, and color. Depending upon flavor, the product may also contain carrageenan, fatty acid ester of glycerin, menthol, green tea, and mushroom extract. Each wafer is used as a breath freshener by placing it on the tongue and allowing it to dissolve, imparting a strong blueberry, strawberry, peppermint, greenmint, or grape flavor. They will be sold to wholesalers and retailers.

The applicable subheading for the breath freshener will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar. The rate of duty will be 7 percent ad valorem.

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 (CFR Part 134). The samples you have submitted are not 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 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 212-637-7065.


Robert B. Swierupski

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