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NY N022408

February 19, 2008



TARIFF NO.: 2106.90.9997

Ms. Irene Chan
T.H. Kelly International, Inc.
813 W. Arbor Vitae Street
Inglewood, CA 90301

RE: The tariff classification of Liquid Candy from China.

Dear Ms. Chan:

In your letters dated December 19, 2007 and January 18, 2008, you requested a tariff classification ruling.

The sample submitted with your first letter was examined and disposed of. An ingredients breakdown and Brix information was submitted with your second letter. Sour Candy Spray, described in your letter as “Liquid Candy”, is a clear liquid composed of 62-63 percent water, 21-22 percent glucose syrup (approx. 35 percent Brix), 12.5-13 percent sugar, 3.5-4 percent citric acid, and less than one percent each of artificial flavors, sodium benzoate, and artificial color. The liquid is packed in a small plastic bottle with a pump spray cap, measuring 4 inches tall, and containing 1.12 ounces.

The applicable subheading for the Liquid Candy product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherother othercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 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/.

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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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