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NY N009282




May 2, 2007

CLA-2-17:RR:NC:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550

Janet Freese
PAPER MAGIC GROUP
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of Vals & Candy, Pirates of the Caribbean from China

Dear Ms. Freese:

In your letter dated March 27, 2007, you requested a tariff classification ruling.

Vals & Candy, Pirates of the Caribbean is comprised of 22 grape-flavored heart-shaped gummy candies along with 22 Valentine Treat Containers. The main ingredients of the gummy candy are glucose syrup, sugar, water, gelatin, citric acid, lactic acid, artificial flavors, white mineral oil, beeswax and artificial colors (FD&C Red. 40, Blue No.1).

The Valentine Treat Containers (also referred to as Valentine Exchange Cards in your letter) are small paper envelopes which are intended as immediate packing for the individual candies when given as gifts on St. Valentine’s Day.

Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRIs, taken in order.

In the instant case, the product consists of candy in a seasonally decorated and constructed, disposable cardboard envelope. It is the candy that gives the product its commercial appeal rather than the disposable cardboard envelope: The candy is purchased for consumption as a culinary treat whereas the cardboard envelope --although decorated in a seasonal motif --is merely a package for the candy.

This package is no different from the many other seasonally decorated and constructed packages for candy and other confections (e.g., Christmas tree-shaped cookie and candy boxes and St. Valentine's Day heart-shaped candy boxes) as well as other, decorative and artistic packages for confections and other products. Pursuant to GRI 1, goods are to be classified under the heading that most specifically describes them. The instant product is most specifically described by heading 1704--which provides for sugar confectionery of a kind like that packaged in the cardboard envelope.

The applicable subheading for the Vals & Candy, Pirates of the Caribbean will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Importations of this product might be subjected to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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