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NY I87508




November 20, 2002

CLA-2-17:RR:NC:SP:232 I87508

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 Juicy Drop Pops from Thailand

Dear Mr. Shapiro:

In your letter dated October 22, 2002, on behalf of The Topps Company, Inc. of New York, NY, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a “Juicy Drop Pop”. It consists of a hard sugar candy, together with liquid candy syrup, individually packaged for retail sale. The package is a rigid cylindrical plastic container that has a plastic handle on the bottom. The top of the container holds the liquid candy syrup, which is visible through a clear plastic circle on either side of the container. A yellow plastic pop-top seals the liquid candy inside the container. The consumer can consume the pop by removing the plastic container. The candy syrup can be squeezed through the pop-top and put on the candy pop for a stronger flavor.

The product will be imported in watermelon, strawberry, sour green apple and sour blue raspberry flavors, with the container in a corresponding color. The sample submitted was of sour apple flavor in a green container. The hard candy portion is stated to contain sugar, glucose syrup, water, lactic acid, flavors and colors. The candy syrup portion is stated to contain water, high fructose syrup, sugar, citric acid, glycerine, buffered lactic acid, flavors, and colors.

The applicable subheading for the “Juicy Drop Pop” 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 are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and then search for the term "T-GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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