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NY J80284

February 3, 2003

CLA-2-21:RR:NC:2:228 J80284


TARIFF NO.: 2106.90.9400

Mr. Clark D. Bien
Great Lakes Ingredients, LLC
2037 Geddes Avenue
Ann Arbor, MI 48104

RE: The tariff classification of “marbits” from Mexico and Canada

Dear Mr. Bien:

In your letter dated January 21, 2003, you requested a tariff classification ruling.

An ingredients breakdown and a sample of a product using the imported article were submitted with your letter. The sample was examined and disposed of. The product, “marbits” is described as an extruded marshmallow product, imported in bulk containers, and used as an ingredient in breakfast cereals. The samples were in the form of dry, brittle, multi-colored pieces approximately 1/2-inch wide and 3/16-inch thick, shaped like the head of Mickey Mouse. The products are said to be composed of 70 percent sugar, 11 percent corn starch, 9 percent corn syrup, 7 percent dextrose, 2 percent gelatin, and one percent flavor, color, and sodium hexamet.

In your letter you suggested the marbits should be classified in subheading 2106.90.5870, Harmonized Tariff Schedule of the United States (HTS), as a food preparation not elsewhere specified or included, of gelatin. We disagree. The quantity and function of the other ingredients used to make the marbits impact on the tariff classification, and lead us to conclude that your suggested subheading is not appropriate.

The applicable subheading for the marbits will be 2016.90.9400, HTS, which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.

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 646-733-3029.


Robert B. Swierupski

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