The tariff classification of "Candy ‘N Canes" from China

NY J84024 June 5, 2003 CLA-2-17:RR:NC:SP:232 J84024 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Ms. Lisa A. Younkman Franklin Candy & Chocolate Co. 2101 Washington Avenue Philadelphia, PA 19146 RE: The tariff classification of “Candy ‘N Canes” from China Dear Ms. Younkman: In your letter dated May 1, 2003, you requested a tariff classification ruling. You submitted descriptive literature, a product sales catalog, and several product samples with your request. The subject merchandise is “Candy ‘N Canes”. This consists of a fruit-flavored candy cane that has a fruit-flavored jelly candy affixed to it and tied with a decorative ribbon. The jellies are molded and decorated in the likeness of various characters that children will recognize. The samples were of such familiar characters as “Barbie”™, “Bob the Builder”™ “Scooby-Doo”™, “HotWheels”™ and “SpongeBob SquarePants”™. The whole is retail packed in cardboard boxes with clear fronts to show the candies. The “Candy ‘N Canes” come in single and/or four packs. The character jellies in the four packs are all slightly different but related to the general theme of the pack. For example, the “HotWheels” four-pack had cars of different colors, and the “SpongeBob SquarePants” four-pack had four distinct characters. The “Candy ‘N Canes” are said to contain sugar, corn syrup, water, citric acid, pectin, malic acid, corn starch, gelatin powder, stabilizers, flavors and colors. You had suggested that this product be classified within Heading 9505 as a festive article. However, candy canes, although more readily available during the Christmas season, are not necessary for the celebration of Christmas or for entertainment at Christmas time. Therefore, the item can not be classified as a festive article. The applicable subheading for the “Candy ‘N Canes” 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 rate of duty will be 5.6 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division