HQ 954918: Request for tariff classification of hard candies containingsorbitol and mannitol

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.

 





                                  HQ 954918

                        December 22, 1993


 CLA-2    CO:R:C:F   954918    ASM

CATEGORY:  Classification

TARIFF NO.:  2106.90.6585

Mr. Dan Ungar
Ungar Consultation & Inspection Services
Foods, Drugs & Cosmetics
30 Lafayette Drive
Woodmere, NY  11598

RE:  Request for tariff classification of hard candies containing
sorbitol and mannitol

Dear Mr. Ungar:

     This letter is in response to your request for a tariff
classification of hard candy which you intend to import into the
United States.

FACTS:

     The product under consideration is a hard candy which is
packaged under the name of "Sula Sugar Free Forest Fruits."  The
product consists of 3/4-inch discs of individually-wrapped hard
candies, packed for retail sale in a sealed plastic pouch.   The
packaged weight is indicated as 60 grams net weight.

     The ingredients, as stated on the package, are:  sorbitol
syrup; thickener - gum arabic; citric and lactic acids; natural
blackberry, raspberry and strawberry flavorings; natural
colorings - beet-root red and concentrated grape juice; vitamin
C.  The label indicates that  for each 100 grams, the product
contains 89 grams sorbitol and 4 grams mannitol.

ISSUE:

     What is the correct tariff classification for these hard
candies packaged under the name of "Sula Sugar Free Forest
Fruits" and sweetened with sorbitol and mannitol?

                              - 2 -
                         

LAW AND ANALYSIS:        

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation  (GRI's).  As
stated in GRI 1, the classification is determined first in
accordance with the terms of the headings which must be read in
conjunction with the relative notes.  If GRI 1 fails to classify
the goods and if the heading and legal notes do not otherwise
require, the remaining GRI's are applied in their appropriate
order.  The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN's), facilitate classification
under the HTSUSA by offering guidance in understanding the scope
of the headings and GRI's.

       According to the product label, "Sula" fruit drops contain
89 percent sorbitol and 4 percent mannitol.  Thus, almost 90
percent of each "Sula" fruit drop is comprised of sorbitol. 
Although you note in your request that sorbitol and mannitol are
present in various natural substances, the tariff classification
of products containing sorbitol is clear.   Under the Harmonized
System, sorbitol is considered a "synthetic" sweetener.  See,
e.g., EN 17.04, exclusion (d).  

     Here, sorbitol, a synthetically produced chemical, has been
mixed with other  foodstuffs and substances with nutritive
values:  natural blackberry, raspberry and strawberry flavorings;
natural colorings; concentrated grape juice; vitamin C.  
Nevertheless, this product cannot be classified under the heading
for sugar confectionery in Chapter 17, because the EN's for this
heading specifically exclude confections containing synthetic
sweetening agents such as sorbitol.  In this instance, however,
the subject merchandise is classified under subheading
2106.90.6585, HTSUSA, which is the provision for food
preparations not elsewhere specified or included, for
confectionery containing synthetic sweetening agents.  The EN to
2106, note (9), confirms that this heading includes sweets
containing synthetic sweeteners.

HOLDING:

     The product known as "Sula Sugar Free Forest Fruits" is
classified in subheading 2106.90.6585, HTSUSA, which provides for
food preparations not elsewhere specified or included, other,
confectionery (including gum) containing synthetic sweetening
agents (e.g., saccharin) instead of sugar, dutiable at the
general column one rate of 10 percent ad valorem.

                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division