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NY L88307




November 4, 2005

CLA-2-18:RR:NC:SP:232 L88307

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550; 1806.90.9019

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of “Juicy Drop Pop Candy SWEET” from Thailand

Dear Ms. Wierbicki:

In your letter dated October 18, 2005, on behalf of The Topps Company, Inc., you requested a tariff classification ruling.

Samples were included with your request. The samples are being returned to you as per your request. The subject merchandise is described as hard sugar candy with a liquid candy syrup, individually packaged in a rigid cylindrical plastic container with a plastic handle on the bottom. You advise that the pop portion of the product sits on a blue colored molded plastic handle and is encased in a molded plastic covering that is of a color corresponding to the flavor of the candy that it protects. The plastic covering is longer than the actual pop, to also encase the liquid candy syrup. The syrup can be viewed through two clear plastic “windows” on both sides of the container. The product is consumed by removing a blue covered plastic cap in order to squeeze out the candy syrup, which is put on the pop for flavor. The product will be imported in three flavors: Strawberry Smoothie, Cookies N’ Cream and Chocolate Chip Mint. The hard candy portion of all of the products contains sugar, corn syrup, buffered lactic acid, flavors and colors. The liquid candy portion for the Cookies N’ Cream and the Chocolate Chip Mint flavors contains corn syrup, water, sugar, cocoa processed with alkali, flavors and potassium sorbate. The liquid candy portion of the Strawberry Smoothie flavor contains corn syrup, water, sugar, buffered lactic acid, flavors, colors and potassium sorbate. The products will be imported packaged for retail sale either in a display box, or a Clip Strip designed to hang from a metal hook.

The applicable subheading for the Strawberry Smoothie flavor 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.

The applicable subheading for the Cookies N’ Cream and the Chocolate Chip Mint flavors will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherConfectionery: Other. The rate of duty will be 6 percent ad valorem.

Articles classifiable under subheadings 1704.90.3550 and 1806.90.9019, 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 our Web site at www.cbp.gov and search for the term "GSP".

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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