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NY J89064

October 24, 2003

CLA-2-17:RR:NC:SP:232 J89064


TARIFF NO.: 1704.90.3550

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 confectionery from Canada; Article 509

Dear Mr. Hoffman:

In your letter dated October 9, 2003, on behalf of MCS USA and Beta Brands, you requested a ruling on the status of confectionery from Canada under the NAFTA.

A sample of confectionery in a plastic container was submitted with an initial request dated August 16, 2003. The subject merchandise will consist of four types of confectionery: Neon Worms, Circus Peanuts, Dinosours and U.S. Jube Coins. The products contain Liquid sugar, sugar, glucose syrup and various thickeners, colors and flavors, etc. The candy is produced in Canada. Each type of confectionery 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 confectionery.

The applicable tariff provision for the various confectionery products packaged in the plastic containers will be 1704.90.3550, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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.

The confectionery, being wholly obtained or produced entirely in the territory of 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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