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NY I82556




June 5, 2002

CLA-2-17:RR:NC:SP:232 I82556

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Baby Bottle Pop With Candy Juice from Thailand

Dear Mr. Shapiro:

In your letter dated May 28, 2002, on behalf of The Topps Company, Inc., you requested a tariff classification ruling.

A sample was included with your initial request dated May 2, 2002. The subject merchandise is described as a "Baby Bottle Pop With Candy Juice". 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 liquid candy syrup (candy juice). A shaped clear plastic cap fits over the hard candy, adding to the resemblance to a miniature baby bottle. The consumer can consume the candy syrup through a hole in the solid candy pop. The product will be imported in watermelon, strawberry, green apple and blue raspberry flavors. The hard candy portion is stated to contain sugar, glucose syrup, lactic acid, flavors and colors. The candy syrup portion is stated to contain glucose syrup, granulated sugar, water, glycerine, buffered lactic acid, flavors, sodium benzoate and colors.

The applicable subheading for the "Baby Bottle Pop With Candy Juice" 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 5.6 percent ad valorem.

Articles classifiable under subheading 1704.90.3550, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

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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