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NY I89052

December 23, 2002

CLA-2-17:RR:NC:SP:232 I89052


TARIFF NO.: 1704.90.3550

Mr. Paul Simon
P & J candy, Ltd.
116 Viceroy Road – Building A Unit 6
Vaughan, Ontario, Canada
L4K 2L8

RE: The tariff classification of Candy Novelties from Taiwan or Spain

Dear Mr. Simon:

In your letter dated December 5, 2002, you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The subject merchandise is four varieties of candy novelty items that will be imported for retail sale. The first product is “Horror Pop”, a collection of 9 gram, net, lollipops that will be produced in Spain. These are enclosed in a wrapper that has a foil side featuring a cartoon with a humorously sinister theme, and a clear back that reveals that the lollipops themselves are formed into various shapes such as skulls, pumpkins, and ghosts. The lollipops are said to contain glucose syrup, sugar, citric acid, flavors, and colors.

The second product is “Tulip Flower”, a candy flower lollipop that will be produced in Taiwan. Each lollipop is shaped to look like a tulip, with a small head mounted on a long stem. They are then grouped and wrapped loosely in a square of cellophane so as to resemble a small bouquet of tulips, weighing 43 grams, net. The “tulips” are stated to consist of sugar, maltose, artificial flavors, and colors.

The third product is “Rose Flower”, similar in nature to “Tulip Flower” and made in Taiwan, but the lollipop flowers are molded to look like roses rather than tulips. These are also rolled in cellophane to look like little bouquets. The bouquets weigh 50 grams, net. The “roses” are stated to consist of sugar, maltose, artificial flavors, and colors.

The fourth item is “Mega Soother”, also from Taiwan. This product is shaped like a large child’s pacifier, 3 inches long, 2 ¼ inches in diameter. It is molded onto a 2-inch diameter circle of plastic, which is in turn hanging on a 30-inch long red ribbon. A small sleigh bell hangs from the juncture of the ribbon and the plastic loop. The “mega soothers” come in blueberry, strawberry, green apple and rainbow varieties and are said to contain sugar, maltose, artificial flavors and colors.

The applicable subheading for the “Horror Pop”, “Tulip Flower”, “Rose Flower”, and “Mega Soother” products 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 5.6 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 (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.

The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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 (646) 733-3031.


Robert B. Swierupski

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