NY 899367 - The tariff classification of various chocolate and confectionery products from Canada. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 898931 - NY 899410 > NY 899367

Previous Ruling Next Ruling
NY 899367

July 1, 1994

CLA-2-17:S:N:N7:232 899367

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1806.90.0063; 1806.90.0073; 1806.90.0093; 2106.90.6985

Ms. Kathleen S. Purcell
Hershey Foods Corporation
100 Crystal A Drive
PO Box 810
Hershey, PA 17033-0810

RE: The tariff classification of various chocolate and confectionery products from Canada.

Dear Ms. Purcell:

In your letter dated June 22, 1994 you requested a tariff classification ruling.

Your query concerns the classification of several chocolate and confectionery products, currently manufactured in the United States, which you would like to manufacture in Canada. Samples of all items were forwarded with your request. The samples were opened, examined and disposed of.

1) Hershey's Chocolate Fudge Topping - contains corn syrup, sugar, milk, chocolate, water, cocoa butter, dairy butter, distilled monoglycerides, salt, vanillin and artificial flavorings.

2) Twizzlers Chocolate Twists - contain corn syrup, flour, sugar, corn starch, chocolate liquor, cocoa mass, vegetable shortening, salt, vanillin, titanium dioxide and potassium sorbate.

3) Luden's Sugar Free Wild Cherry Throat Drops - contain isomalt, lycasin, water, citric acid, malic acid, natural and artificial flavorings, mineral oil, ascorbic acid, pectin, acesulfame potassium, salt, sodium acetate, color and lecithin.

4) Luden's Throat Drops (wild cherry, citrus assortment, berry assortment, honey-lemon, honey-licorice and original menthol) - contain sugar, corn syrup, water and smaller amounts of other ingredients, depending on the particular flavor.

5) Twizzlers Candy (in the form of twists, strings or bars, and in licorice, cherry or strawberry flavors) - contains corn syrup, flour, sugar, corn starch, vegetable shortening, salt and various other ingredients depending on the particular flavor.

6) Amazin' Fruit Gummy Bears (original, tropical and summer flavors) - contain corn syrup, sugar, water, gelatin, citric acid, fruit juice concentrates, natural and artificial flavorings, sodium citrate, mineral oil, carnauba wax, hydrogenated soybean oil and artificial coloring.

All items are available in various retail sizes, and the chocolate fudge topping is available in a 7.75 pound size as well.

The applicable tariff provision for the chocolate fudge topping in the one pound can will be 1806.90.0073, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa...other...other...put up for retail sale...other. The general rate of duty will be 7 percent ad valorem.

The applicable tariff provision for the chocolate fudge topping in the 7.75 pound can will be 1806.90.0093, HTS, which provides for chocolate and other food preparations containing cocoa...other...other...other...other. The general rate of duty will be 7 percent ad valorem.

The applicable tariff provision for the Twizzlers chocolate twists will be 1806.90.0063, HTS, which provides for chocolate and other food preparations containing cocoa...other...other... put up for retail sale...confectionery. The general rate of duty will be 7 percent ad valorem.

The applicable tariff provision for the sugar free throat drops will be 2106.90.6985, HTS, which provides for food preparations not elsewhere specified or included...other... other...other...confectionery containing synthetic sweetening agents (e.g., saccharin) instead of sugar. The general rate of duty will be 10 percent ad valorem.

The applicable tariff provision for all the remaining items (gummy bears, throat drops containing sugar and all the Twizzlers candy except the chocolate twists) will be 1704.90.2005, HTS, which provides for sugar confectionery...not containing cocoa... other...confections or sweetmeats ready for consumption...other ...put up for retail sale. The general rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling