The tariff classification of “breath mint tabs” from Japan

NY F86055 May 2, 2000 CLA-2-21:RR:NC:2:228 F86055 CATEGORY: Classification TARIFF NO.: 2106.90.9985 Mr. Dennis Macias Expeditors International of Washington, Inc. 578 Eckles Avenue South San Francisco, CA 94080 RE: The tariff classification of “breath mint tabs” from Japan Dear Mr. Macias: In your letter dated April 10, 2000, on behalf of Private Label Executive Gifts, Campbell, CA, you requested a tariff classification ruling. A sample and ingredients breakdown were submitted with your letter. The sample was examined and disposed of. The product consists of several thin, translucent, rectangular-shaped wafers measuring approximately 1-1/4 inches long and ¾-inch wide, packed in a plastic holder with a flip-top. The wafers are said to be composed of 71.5 percent corn starch, 10 percent moisture, 6.9 percent peppermint flavor, 3.1 percent crystalline cellulose, 2.2 percent aspartame, 2 percent sorbitol, 1.6 percent emulsifier, and less than one percent each of citric acid, malic acid, color and flavor. The applicable subheading for the breath mint tabs will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar. The rate of duty will be 6.4 percent. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division