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NY J89063

October 24, 2003

CLA-2-17:RR:NC:SP:232 J89063


TARIFF NO.: 1704.10.0000

Mr. Joel M. Hoffman
505 Laurel Avenue, Ste #202
Highland Park, IL 60035

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of chewing gum from Canada; Article 509

Dear Mr. Hoffman:

In your letter dated October 7, 2003, on behalf of MCS USA and Beta Brands, you requested a ruling on the status of chewing gum from Canada under the NAFTA.

The subject merchandise is stated to contain sugar, gum base, corn syrup, dextrose, glycerin, artificial flavors, artificial colors and a preservative. The chewing gum is produced in Mexico and sent to Canada for packaging. The gum is packaged in a retail container made of thin plastic with a plastic lid. The lid is hinged in the back and snaps shut. The plastic container is produced in Brazil, and sent to Canada, where it is filled with the chewing gum

The applicable tariff provision for the chewing gum packaged in the plastic container will be 1704.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated. The duty rate will be 4 percent ad valorem.

The chewing gum, being wholly obtained or produced entirely in the territory of Mexico and Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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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