CATEGORY: Classification s322

NY G88653

April 6, 2001

CLA-2-17:RR:NC:SP:232 G88653

CATEGORY: Classification

TARIFF NO.: 1704.90.3550

Mr. Milusa Bucany DMB Enterprises 2917 University Boulevard West Kensington, MD 20895

RE: The tariff classification of Confectionery from the Czech Republic

Dear Mr. Bucany:

In your letter dated March 14, 2001, you requested a tariff classification ruling.

You submitted descriptive literature, a product catalog, and samples with your request. The merchandise in question is “rock candy” and lollipops of varying weights and sizes. All of these products will be imported packaged for retail sale. All of these candies are stated to contain 46.68 percent sugar, 50.47 percent starch syrup, 2 percent fruit flavors (cherry, orange, banana, lemon, watermelon, strawberry, blueberry, grape, pineapple) and traces of water, colors, and citric acid. The “rock candy” is a circular candy disc with two flat sides that are white with a colorful representation of a fruit in the center, and correspondingly colored stripes along the edges. The lollipops are similar, but larger, and have sticks inserted. The 10-gram lollipops are 1 ¼” in diameter, the 14-gram are 1 ½” in diameter, and the 20-gram are 1 ¾” in diameter.

The applicable subheading for the “rock candy” and all of the sizes of lollipop 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 the Czech Republic 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" then search for the term "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 212-637-7059.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division