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NY M81640

March 30, 2006

CLA-2-17:RR:NC:2:232 M81640


TARIFF NO.: 1704.10.0000, 1704.90.3550

Mr. Shachar Gat
Shonfeld’s USA, Inc.
3100 S. Susan Street
Santa Ana, CA 92704

RE: The tariff classification of a candy advent calendar from China.

Dear Mr. Gat:

In your letter dated January 26, 2006, received February 1, 2006 and resubmitted February 28, 2006, you requested a tariff classification ruling.

The sample submitted with your first letter was examined and disposed of. Ingredients breakdowns accompanied your subsequent submission. Item CDY-219711 Xmas Tree Advent Calendar is a tree-shaped cardboard tray holding small triangular shaped boxes numbered 1-24, with a clear plastic cover. Each box is filled with peppermints, jelly beans, gumballs, or individually wrapped hard candies in a small cellophane bag. The jelly beans consist of 53.4 percent sugar, 32.4 percent corn syrup, 12.4 percent starch, 1.1 percent pectin or gelatin, and less than one percent each of citric acid, artificial color, and artificial flavor. The peppermints consist of 58.96 percent sugar, 39.33 percent corn syrup, 1.5 percent water, and less than one percent each of artificial flavor and artificial color. The gumballs consist of 60 percent sugar, 20 percent glucose syrup, 17 percent gum base, 2 percent citric acid, and less than one percent each of glycerol, artificial flavor, phosphatide, and artificial color. The hard candies consist of 54 percent sugar, 45 percent glucose, and less than one percent each of citric acid, flavor, and color.

The items contained in CDY-219711 Xmas Tree Advent Calendar are not classifiable as a set, because the items are not put up together to meet a particular need or carry out a specific activity. Therefore, each must be classified separately.

The applicable subheading for the gumballs in item CDY-219711 Xmas Tree Advent Calendar will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoachewing gum, whether or not sugar-coated. The rate of duty will be 4 percent.

The applicable subheading for the peppermints, jelly beans, and hard candies contained in item CDY-219711 Xmas Tree Advent Calendar will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoaotherconfections or sweetmeats ready for consumption otherotherput up for retail saleother. The rate of duty will be 5.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted is not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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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