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NY C84015




February 24, 1998

CLA-2-17:RR:NC:SP:232 C84015

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550

Mr. Louis S. Soichet
Siegel, Mandell & Davidson
One Astor Plaza
1515 Broadway - 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of Baby Bottle Pops from Thailand.

Dear Mr. Soichet:

In your letter dated February 3, 1998, on behalf of the Topps Company, Inc., of New York, New York, you requested a tariff classification ruling.

You submitted descriptive literature and a sample with your request. The subject merchandise is a sugar confection described as a "Baby Bottle Pop". It consists of a hard candy shaped to resemble the top of a baby bottle and affixed to the top of a clear plastic container filled with powdered sugar candy. A shaped clear plastic cap fits over the hard candy, adding to the resemblance to a miniature baby bottle. The consumer can dip the hard candy into the sugar candy. The products will be imported in strawberry, watermelon, cherry, and grape flavors. The hard candy portion is said to contain sugar, glucose, lactic acid, flavors and colors. The powered candy portion is stated to consist of sugar, dextrose, citric acid, flavors and colors.

The applicable subheading for the "Baby Bottle Pops" will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other...Put up for retail sale: Other. The duty rate will be 6.1 percent ad valorem.

Articles classifiable under subheading 1704.90.3550, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 212-466-5730.

Sincerely,

Robert B. Swierupski

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