856927 85 Ruling Active

The tariff classification of "Jammin' Jumpers" candy fromHong Kong.

Issued October 25, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.2005, 3923.90.0000

Headings: 3923, 1704

Product description

Candy in the shape of socks will be imported in a plastic container shaped like an athletic shoe. The candy and its container are separately classified, because the container is not the type of container ordinarily sold with such candy. As you requested, your sample is being returned.

CBP rationale

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. The applicable subheading for the plastic container will be 3923.90.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, other.

Full text

NY 856927 October 25, 1990 CLA-2-39:S:N:N3G:221 856927 CATEGORY: Classification TARIFF NO.: 3923.90.0000; 1704.90.2005 Mr. Edward B. Ackerman Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of "Jammin' Jumpers" candy from Hong Kong. Dear Mr. Ackerman: In your letter dated October 9, 1990, on behalf of Topps Company, Inc., you requested a tariff classification ruling. Candy in the shape of socks will be imported in a plastic container shaped like an athletic shoe. The candy and its container are separately classified, because the container is not the type of container ordinarily sold with such candy. As you requested, your sample is being returned. 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...confections or sweetmeats ready for consumption, put up for retail sale. The rate of duty will be 7 percent ad valorem. The applicable subheading for the plastic container will be 3923.90.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 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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