Base
E825061999-06-11New YorkClassification

The tariff classification of Gum from Italy

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

1704.10.0000

$8.2M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of Gum from Italy

Ruling Text

NY E82506 June 11, 1999 CLA-2-17:RR:NC:SP:232 E82506 CATEGORY: Classification TARIFF NO.: 1704.10.0000 Ms. Cathy Perretti L.E. Coppersmith, Inc. 155-04 145th Avenue Jamaica, NY 11434 RE: The tariff classification of Gum from Italy Dear Ms. Perretti: In your letter dated May 13, 1999, on behalf of The Foreign Candy Company, Inc. of Hull, Iowa, you requested a tariff classification ruling. You submitted a sample with your request. The subject merchandise is “Warheads” sour gum in assorted fruit flavors. It will be packaged for retail sale in a foil packet with a net weight of 2.5 ounces (72 grams). The gum is said to consist of sugar, glucose syrup, gum base, dextrose, dextrin, citric acid, malic acid, gum arabic, glycerin, flavors, colors, and stabilizers. The applicable subheading for the “Warheads” 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 4.2 percent ad valorem. 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