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NY 806794




February 15, 1995

CLA-2-17:S:N:N7:232 806794

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.10.0000; 1704.90.2000

Ms. Mary Jo Muoio
Barthco International, Inc.
90 West Street
New York, NY 10006

RE: The tariff classification of various candy and gum products from Spain.

Dear Ms. Muoio:

In your letter dated February 8, 1995, on behalf of Zeta Especial U.S. Inc., you requested a tariff classification ruling.

Samples were included with your request. Pop Rocks Action Candy and Magic Fizz contain sugar, lactose, corn syrup, artificial flavors and colors and both are processed with carbon dioxide. The Pop Rocks will be imported in strawberry, grape and orange flavors. Pop Rocks Bubble Gum and Crackling Gum contain sugar, lactose, gum base, maltodextrin, citric acid, glycerine, corn syrup, corn oil and artificial flavors and colors and both are processed with carbon dioxide. The Pop Rocks Bubble Gum will be imported in original and wild berry flavors. All of the above products will be packaged for retail sale.

The applicable subheading for the Pop Rocks Bubble Gum and Crackling Gum will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...chewing gum, whether or not sugar-coated. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the Pop Rocks Action Candy and the Magic Fizz will be 1704.90.2000, HTS, which provides for sugar confectionery (including white chocolate), not containing cocoa...other...confections or sweetmeats ready for consumption...other. The rate of duty will be 6.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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
New York Seaport

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