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June 30, 1999

CLA-2-17:RR:NC:SP:232 E83557

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550

Ms. Sebie Denson
Lollipop Land
Post Office Box 5880
Roswell, New Mexico 88202-5880

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a powdered confection from Mexico; Article 509

Dear Ms. Denson:

In your letter dated June 9, 1999 you requested a ruling on the status of a powdered confection from Mexico under the NAFTA.

Samples were submitted with your request. The subject merchandise is stated to contain 90 to 92 percent sugar, 4 to 6 percent malic acid, 2.5 percent flavor, and 1.5 percent color. The sugar is produced in Mexico, and the malic acid, flavor and color are products of the United States. The ingredients are blended in Mexico and packaged into a plastic container having a net weight of 0.8 ounces. The plastic container, which resembles a small paint can, is shipped to the United States and packaged with a bristle shaped lollipop attached to a stick that is shaped to resemble a paint brush. The entire product will be sold as a “Lollipop Paint Shop.” The lollipop is licked and then dipped into the powdered candy. The lollipop is licked again, which gives the flavors from both the lollipop and the powdered candy. The applicable subheading for the powdered confection will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery...not containing cocoa...other: confections or sweetmeats ready for consumption... other...put up for retail sale...other. The general rate of duty will be 5.8 percent ad valorem.

The powdered confection, being wholly obtained or produced entirely in the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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