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The tariff classification of Santa candy container with candy inside from China.
Issued April 21, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 808388 (April 21, 1995)
Tariff classification
HTS codes: 1704.90.2005, 9505.10.5020
Product description
You have submitted a sample of an item which contains candy. It is intended to represent the traditional Santa figure with a red hat with white trim and a pom-pom and a white mustache. The figure also has the outline of a beard and a fat belly. It has red hands an feet which can be placed in different positions. On the top of the hat is a loop which could serve to hang the item from a Christmas tree.
CBP rationale
The applicable subheading for the Santa figure will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. The applicable subheading for the candy contained inside the Santa figure will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for other confections or sweetmeats, ready for consumption, other.
Full text
NY 808388 April 21, 1995 CLA-2-95:S:N:N6:343 808388 CATEGORY: Classification TARIFF NO.: 1704.90.2005; 9505.10.5020 Mr. Dylan K.T. Lam Sinolink Industrial Company Unit 6, 3/F Fashion Center 51-53 Wing Hong Street Cheung Sha Wan, Kooloon, Hong Kong RE: The tariff classification of Santa candy container with candy inside from China. Dear Mr. Lam: In your letter dated March 14, 1995 you requested a tariff classification ruling. You have submitted a sample of an item which contains candy. It is intended to represent the traditional Santa figure with a red hat with white trim and a pom-pom and a white mustache. The figure also has the outline of a beard and a fat belly. It has red hands an feet which can be placed in different positions. On the top of the hat is a loop which could serve to hang the item from a Christmas tree. You state that the item can either be hung from tree or can sit on a shelf as a decoration. The Santa figure has a clear plastic body which contains pastel colored candy wrapped in clear plastic. The Santa and the candy are not considered a set. The applicable subheading for the Santa figure will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. This item number is free of duty. The applicable subheading for the candy contained inside the Santa figure will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for other confections or sweetmeats, ready for consumption, other. The rate of duty will be 6.8 percent ad valorem. 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
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