The tariff classification of a toy top and candy from Ecuador

NY 801297 September 14, 1994 CLA-2-95:S:N:N8:225 801297 CATEGORY: Classification TARIFF NO.: 9503.90.6000; 1704.90.2005 Ms. Marian Clare Airport Clearance Service, Inc. 1224 Brunswick Avenue Far Rockaway, New York 11691 RE: The tariff classification of a toy top and candy from Ecuador Dear Ms. Clare: In your letter dated August 16, 1994, you requested a tariff classification ruling on behalf of your client Colombia Import/Export. The sample submitted is a plastic toy top which contains a miniature toy article and candy. A small toy is hidden within the upper half of the top. The lower portion, which is made of clear plastic, contains multi colored candy. The top opens at the mid-section permitting access to its' contents. According to your letter, the candy is composed of the following ingredients: Sugar-Dextrin, Starch, Arabic Gum, Magnesium Stearate, Tartaric Acid and Artificial Colors. The applicable subheading for the toy top and miniature toy item will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the candy will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...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 subheadings 9503.90.6000 and 1704.90.2005, HTS, which are products of Ecuador 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