The tariff classification of "Message in a Baby Bottle" from Thailand

N021025 January 25, 2008 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 9801.00.1010 Mr. Louis S. Shoichet Tompkins & Davidson, LLP 5 Hanover Square, 15th Floor New York, NY 10004 RE: The tariff classification of “Message in a Baby Bottle” from Thailand Dear Mr. Shoichet: In your letter dated December 18, 2007, on behalf of The Topps Company, Inc., you requested a tariff classification ruling. The subject merchandise is described as “Message in a Baby Bottle”. It is composed of a hard sugar candy pop resembling the top of a baby bottle formed onto the closure of a clear plastic container filled with powdered sugar candy and a small piece of non-edible paper. A clear plastic cap fits over the hard candy, which can be dipped into the powdered candy, protecting and sealing the product. The printed paper message consists of a food contact safe, flexographically-printed paper with a unique password code and prompt to gain access to an online community. The product will be manufactured in Thailand except for the paper message, which will be printed in the United States and subsequently exported in finished form directly to Thailand where it will be packaged in the container with the powdered sugar candy and the printed message. You inquire as to the classification of the “Message in a Baby Bottle” and applicability of the special classification provisions of heading 9801 of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the “Message in a Baby Bottle” 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 duty rate will be 5.6%. Subheading 9801.00.10, HTSUS, provides for the free entry of products of the U.S. that have been exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. While operations which either advance the value or improve the condition of the exported product render it ineligible for duty-free entry upon return to the U.S., some change in the condition of the product while it is abroad is permissible. We find that the U.S. origin printed paper message is not advanced in value or improved in condition by reason of being packaged with the candy in Thailand. Provided the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1), are met, the paper message will be eligible for the duty free provision of subheading 9801.00.1010, HTSUS. 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/. Articles classifiable under subheading 1704.90.3550, HTSUS, which are products of Thailand, may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division