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NY K85884




May 18, 2004
CLA-2-17:RR:NC:SP:232 K85884

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.10.0000; 1704.90.3550

Mr. Rick Leier
Triple Alliance, d.b.a. Bubba Gum
7570 Highway 65 NE
Fridley, MN 55432

RE: The tariff classification of Bubba Gum Candy Teeth and Gum from China

Dear Mr. Leier:

In your letter dated May 6, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and product sketches with your request. The subject merchandise is “Bubba Gum” candy teeth and chewing gum. This consists of bubble gum and sugar candy teeth that will be imported blister packed together for retail sale. It will come in five flavor and tooth shape varieties. The consumer can attach the teeth over their real teeth by using the chewed gum as an adhesive. The candy teeth are said to contain sugar, glucose syrup, citric acid, water, sodium citrate, flavors and colors. The gum is stated to consist of sugar, gum base, glucose syrup, lecithin, glycerin, flavors and colors.

The applicable subheading for the chewing gum will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the candy teeth 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 5.6 percent ad valorem.

The Food and Drug Administration may impose additional requirements on this product. 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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