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NY I82257

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July 8, 2002

CLA-2-17:RR:NC:SP:232 I82257

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.1000; 1704.90.3550; 1806.90.5500; 1806.90.5900; 1806.90.9090; 1901.90.4200; 1901.90.4300; 4602.10.1700; 7323.99.9060; 9503.90.0080

Ms. Isabelle Vrignon
Gourmet Du Village
539 Village, Morin Heights
Quebec, Canada J0R 1H0

RE: The tariff classification of Candy Novelties from Canada

Dear Ms. Vrignon:

In your letter dated May 12, 2002, you requested a tariff classification ruling.

You submitted descriptive literature, a product catalog, and product samples with your request. The subject merchandise is a group of five candy-based novelty items that will be imported for retail sale. These are: “Gone Bananas” candy kit, “Snowman Poop” candy kit, “Bird Eggs”, “Coal Candy”, and “Candy Pebbles”.

The first item, the “Gone Bananas” candy kit, is a clear cellophane pouch that contains a single serving packet (35 g) of banana cream hot chocolate mix, a striped banana-flavored candy stick, and many small yellow candies shaped to resemble bananas. The banana cream hot chocolate mix is said to contain sugar, cocoa, skim milk powder, corn syrup solids, partially hydrogenated vegetable oil, whey powder, sodium caseinate, cellulose gum, salt, and small amounts of flavors, and stabilizers. The candy stick is stated to consist of sugar, corn syrup, flavors and colors. The banana candies are described as containing dextrose, calcium stearate, tapioca dextrin, carnauba wax, glaze, flavors and colors.

The second product, the “Snowman Poop” candy kit, is another clear cellophane pouch, this one containing a single serving packet (35 g) of white hot chocolate mix, a
plastic spoon covered in dark chocolate, and small marshmallows. The drink mix is said to consist of 40 percent sugar, 18 percent skim milk powder, 10 percent corn syrup solids, partially hydrogenated vegetable oil, sodium caseinate, cellulose gum, mono and diglycerides, salt, flavors and stabilizers. The marshmallows are stated to contain sugar, corn syrup, cornstarch, gelatin, and flavors. The coating on the chocolate-dipped plastic spoon is said to consist of sugar, cocoa butter, cocoa liquor, lecithin and vanilla.

The third novelty, “Bird Eggs” in a nest, is a clear cellophane bag tied with a 1 ½ inch wide decorative ribbon, within which is a 4 inch diameter artificial “bird’s nest” containing candy coated almonds. The almonds in the sample were a robin’s egg blue, to add to the verisimilitude. The candy coating on the almonds is described as sugar, rice starch, gum arabic, vanillin, and color.

The fourth item, marketed as “Coal Candy”, is 115 grams of shiny, round hard black candies sitting in a 3 inch tall, 3 inch diameter, galvanized metal bucket or pail, complete with handle. The whole is wrapped in cellophane and tied with a small ribbon and hangtag. The coal candies are said to contain dextrose, glucose, calcium stearate, tapioca dextrin, flavors, colors, carnauba wax, and glaze.

The last product, “Candy Pebbles”, is similar in appearance to the “Coal Candy”. It, too, consists of candy, in this case 115 grams of multicolored irregularly shaped pieces that look like pebbles, contained in a pail. It is wrapped in a cellophane bag. The tie that closes the bag also supports a 7-inch toy shovel of plastic. The candy pebbles are described as consisting of sugar, corn syrup, cornstarch, flavors and colors.

The applicable subheading for the candy coated almonds will be 1704.90.1000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Candied nuts. The general rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the banana shaped candies, the banana flavored candy stick, the marshmallows, the coal candies, and the candy pebbles will be 1704.90.3550, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: OtherPut up for retail sale: Other. The general rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the banana cream hot chocolate mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem.

The applicable subheading for the chocolate covered plastic spoon will be 1806.90.9090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The general rate of duty will be 6 percent ad valorem.

The applicable subheading for the white hot chocolate mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem.

The applicable subheading for the simulated bird’s nest will be 4602.10.1700, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Basketwork, wickerwork and other articles, made directly to shape from planting materials or made up from articles of heading 4601..: Of vegetable materials: Other baskets and bags, whether or not lined: Other: Wickerwork. The general rate of duty will be free.

The applicable subheading for the metal pails will be 7323.99.9060, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel: Other: Other: Not coated with precious metal: Other: OtherOther. The general rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the small plastic shovel will be 9503.90.0080, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Other toys: OtherOther. The general rate of duty will be free.

The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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 (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1704.90.10 - Candied nuts, not containing cocoa
• Tariff No.: 1704.90.35 - Sugar confections or sweetmeats ready for consumption, not containing cocoa, other than candied nuts or cough drops
• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.90 - Chocolate and preps w/cocoa, nesoi, not put up for retail sale
• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 4602.10.17 - Baskets and bags of vegetable material wickerwork, neosi
• Tariff No.: 7323.99.90 - Iron (o/th cast)/steel (o/th tinplate or stainless), table, kitchen (o/th cooking.) or o/household arts & part, n/coated/plated w/prec.metal
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof