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NY I89916

January 21, 2003

CLA-2-17:RR:NC:SP:232 I89916


TARIFF NO.: 1704.90.3550

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Big Squirt Candy Spray from Hungary

Dear Ms. Wierbicki:

In your letter dated January 10, 2003, on behalf of The Topps Company, Inc. of New York, NY, you requested a tariff classification ruling.

You submitted descriptive literature and an illustrative product sample with your request. The sample is being returned as per your request. The subject merchandise is described as a “Big Squirt Candy Spray”. It consists of a liquid candy syrup, individually packaged for retail sale in a clear plastic test-tube shaped container. The container holds 0.81 ounces of the liquid candy syrup, and incorporates a pump spray mechanism top. The consumer can consume the candy syrup by spraying it directly into the mouth.

The product will be imported in strawberry, green apple and blue raspberry flavors, with the fluid in a corresponding color. The sample submitted was of strawberry flavor and featured a bright pink fluid. It is noted that the sample was intended for European distribution only and does not reflect the purported composition of the proposed American product. The US version of the candy syrup is stated to consist of corn syrup, citric acid, glycerine, flavors, preservatives, and colors.

The applicable subheading for the Big Squirt Candy Spray 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 duty rate will be 5.6 percent ad valorem.

Articles classifiable under subheading 1704.90.3550, HTS, which are products of Hungary 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 "T-GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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