The tariff classification of "Marshmallow Heads" in Jars from China

N097263 March 30, 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 “Marshmallow Heads” in Jars from China Dear Ms. Huetger: In your letter dated March 11, 2010, you requested a classification ruling. Illustrative literature accompanied your letter. The product, “Marshmallow Heads”, item # 92135, is described as a marshmallow candy packaged in a plastic jar. The candy is molded to resemble three different designs: a witch, a pumpkin and an old man. The product is packed for retail sale in a plain plastic screw top jar. In your request, you stated that the jar might be classified separately. In this case, the plastic jars are immediate packing for the “Marshmallow Heads”. The applicable subheading for the Marshmallow Heads in jars 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 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