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NY H83918

August 15, 2001

CLA-2-17:RR:NC:SP:232 H83918


TARIFF NO.: 1704.10.0000; 4908.90.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Chewing Gum from Brazil

Dear Mr. Epstein:

In your letter dated July 31, 2001, on behalf of The Topps Company, Inc. of New York, New York, you requested a tariff classification ruling.

You submitted descriptive literature and a representative sample with your request. The sample is being returned to you after examination, as per your request. The subject merchandise is chewing gum that is packaged with decal transfer “tattoos” for retail sale. The outermost foil wrapper contains one loose decal tattoo and two pieces of gum that are in turn each rolled in a smaller decal tattoo and an outer paper wrapper. According to the sample, the gum is said to consist of sugar, corn syrup, gum base, lecithin, flavors, and colors.

The applicable subheading for the chewing gum 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 percent ad valorem.

The applicable subheading for the “tattoos” will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Transfers (decalcomanias): Other. The rate of duty will be 4.6 cents per kilogram.

Articles classifiable under subheading 1704.10.0000, HTS, which are products of Brazil are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

You may wish to discuss the matter of the cost of packaging for this product 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 John Maria at (212) 637-7059.


Robert B. Swierupski

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