NY 862713: The tariff classification of a candy product from Thailand.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 862713
                                   MAY 07 1991



CLA-2-17:S:N:N1:232-862713  

CATEGORY:  Classification

TARIFF NO.: 1704.90.2005  

Mr. Edward B. Ackerman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE:  The tariff classification of a candy product from Thailand.

Dear Mr. Ackerman:

     In your letter dated April 24, 1991, on behalf of Topps
Company, Inc., you requested a tariff classification ruling.  

     A sample was submitted with your request.  A sample was also
submitted with your initial request dated March 4, 1991.  The
subject merchandise is a candy product consisting of multicolored
candy tablets packaged in a clear plastic container.  Sugar is
the main ingredient of the candy.  The plastic container is
described as having a circular upper portion representative of a
baseball, and a flat rectangular bottom, which slides open to
permit access to the candy.  The front of each container has a
picture of a professional baseball player with a depiction of a
baseball diamond in the background, as well as the player's name
and team affiliation.  The back of the container contains
additional information on the player.  The containerized candy
will be packaged in plastic coated paper, labeled with the phrase
"Superstar Stand-Ups."    

     The applicable subheading for the "Superstar Stand-Up"
containerized candy product will be 1704.90.2005, Harmonized
Tariff Schedule of the United States (HTS), which provides for
sugar confectionery (including white chocolate), not containing
cocoa...other:  confections or sweetmeats ready for
consumption...other:  put up for retail sale.  The duty rate will
be 7 percent ad valorem.       

     Articles classifiable under subheading 1704.90.2005, HTS,
which are products of Thailand are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport