The tariff classification of a candy novelty item from China.

NY M87574 November 14, 2006 CLA-2-:RR:NC:2:232 M87574 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Ms. Connie L. Rose Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a candy novelty item from China. Dear Ms. Rose: In your letters dated September 13, 2006, and October 16, 2006, you requested a tariff classification ruling. The sample submitted with your request has been examined and disposed of. The subject merchandise, item no. 12535 Cap Holiday Sprinkle Pop, consists of an individually wrapped lollipop and powdered candy inside a green plastic container. The top of the container, which resembles an evergreen tree, has a plastic wrapper. The plastic wrapper is designed so it appears that the evergreen tree portion of the container is decorated with Christmas ornaments. The plastic wrapper also shows the year 2006 on a yellow background inside a wreath. The top portion of the container can flip open to provide access to the lollipop and the powdered candy. You indicate that the product can be used two ways: the container can be tipped so the candy powder goes into the cover, and the lollipop can be dipped into it, or shaking the closed container will cover the lollipop with the powdered candy. The lollipop is produced in Mexico and contains sugar, glucose syrup, citric acid, malic acid, artificial strawberry flavor, and various artificial colors. The powdered candy is produced in China and contains dextrose, corn syrup, citric acid, and artificial flavors. The lollipop is shipped to China, where it is combined with the powdered candy inside the Chinese origin plastic container and plastic wrapping. The completed product is then shipped to the United States. The applicable subheading for the item no. 12535 Cap Holiday Sprinkle Pop 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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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