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NY R02058

June 23, 2005

CLA-2-17:RR:NC:SP:232 R02058


TARIFF NO.: 1701.91.1000; 1701.91.3000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of Easter Sugar Cube Candy (Item number C081OA00134) from China

Dear Mr. Crago:

In your letter dated May 31, 2005, on behalf of Target, you requested a tariff classification ruling.

The subject merchandise is stated to contain 98.5 percent sugar, 1.499% water, and 0.001 percent color. The product consists of sugar cubes decorated with rabbit and Easter designs. The item will be imported in a box with a net weight of 90 grams. A copy of a photograph labeled “Picture for reference only” was included with your request. The photograph is of a box with a see-through front showing cubes decorated with rabbits and Easter eggs. Above the cubes are the words “pretty sweet,” and below the cubes the legible words are “decorated sugar cubes.” It is assumed, for purposes of this ruling, that the sugar is derived from sugar cane or sugar beets.

The applicable subheading for the Easter Sugar Cube Candy, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added coloring but not containing added flavoring matter: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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