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NY D83636




October 23, 1998

CLA-2-17:RR:NC:SP:232 D83636

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550

Mr. Louis S. Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of "Bazooka Pops" from Brazil.

Dear Mr. Shoichet:

In your letter dated October 13, 1998, on behalf of The Topps Company, Inc. you requested a tariff classification ruling.

Samples were submitted with your request. The subject merchandise consists of a chewing gum center weighing 3.8 grams with a round hard candy coating weighing 10.2 grams attached to a paper stick. The product will be imported in two pop retail packages, and will be offered in the following flavors: "Strawberry Swirl", "Whirl 'N Watermelon", "Cherry Splash" and "Grape Rage". The pops will contain sugar, corn syrup, gum base, malic acid, natural and artificial flavors and artificial color.

The applicable subheading for the "Bazooka 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 rate of duty will be 6.1 percent ad valorem.

Articles which are classifiable under subheading 1704.90.3550, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. On June 30, 1998, the GSP expired. The "Bazooka Pops" will be entitled to duty free treatment if the GSP is renewed.

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 212-466-5730.

Sincerely,

Robert B. Swierupski
Director,

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