The tariff classification of SpongeBob Cane filled with candy from China

N092916 February 22, 2010 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Ms. Linda Huetger Frankford Candy and Chocolate Co. 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of SpongeBob Cane filled with candy from China Dear Ms. Huetger: In your letter dated January 29, 2010, you requested a tariff classification ruling. Ingredient breakdowns and illustrative literature accompanied your letter. The product “SpongeBob” Cane filled candy, item # 40194 is described as a clear plastic tube approximately six inches in height with a “cane” shaped plastic top. The candy is a multi colored, character shaped product said to contain glucose, dextrin, magnesium stearate, citric acid, artificial flavors and colors (FD&C red 40, blue 1 and yellow 5). The “SpongeBob” Cane filled candy is packaged for retail sale with a net weight of 1.25 ounces. On the top portion of the clear plastic tube, is the description of the item along with a picture of the cartoon character SpongeBob Square Pants. In your request, you stated that the “plastic tube” could be used as a toy once the candy is consumed. The components of the product are not put up together to meet a particular need or carry out a particular activity. The plastic tube has no amusement value once the candy is consumed. The classification of merchandise under HTSUS is governed by the General Rules of Interpretation (GRI’S). The Explanatory Notes, which represent the official interpretation of the HTSUS at the international level, for GRI 3(b), define “goods put up in sets for retail sale”. Such goods: (a) consist of a least two different articles that are classifiable in different headings, (b) consists of products put up together to meet a particle need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The applicable subheading for the SpongeBob Cane filled with candy 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%. 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/. Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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