The tariff classification of sugar-free candy from Germany.

N004532 January 12, 2007 CLA-2-21:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9985 Mr. Martin Bell New World Management, Inc. 2125 Center Avenue, Suite 507 Fort Lee, NJ 07024 RE: The tariff classification of sugar-free candy from Germany. Dear Mr. Bell: In your letter dated December 13, 2006, you requested a tariff classification ruling. A sample and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. The product is sugar-free hard candy packed for retail sale in a tin container. The oval-shaped candies measure 9/16 inch wide, 10/16 inch long, and consist of 87.5 percent isomalt, 10 percent maltitol syrup, 1.6 percent water, and less than one percent each of flavors, aspartame and acesulfame K. The tin measures 3 inches in diameter and 1 inch tall and is made from electrolytic tinplate. The applicable subheading for the sugar-free candy will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/. 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 (CFR Part 134). The sample you have submitted is not 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 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division