A86038 A8 Ruling Active

The tariff classification of Candy-Filled Bell from China.

Issued August 19, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3505, 3926.40.0000

Headings: 3926, 1704

Product description

The tariff classification of Candy-Filled Bell from China.

CBP rationale

The applicable subheading for the candy will be 1704.90.3505, 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: Other. The applicable subheading for the plastic bell will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics.

Full text

NY A86038 August 19, 1996 CLA-2-17:RR:NC:FC:232 A86038 CATEGORY: Classification TARIFF NO.: 1704.90.3505; 3926.40.0000 Mr. Mark S. Davies Tower Group International, Inc. 4111-A Rose Lake Drive P.O. Box 19169 Charlotte, NC 28217-9169 RE: The tariff classification of Candy-Filled Bell from China. Dear Mr. Davies: In your letter dated July 17, 1996, on behalf of Smith Enterprises, Inc. of Rock Hill, South Carolina, you requested a tariff classification ruling. You submitted a sample and descriptive literature with your request. The merchandise in question is a hard, clear plastic bell, without a clapper, which is 7 1/2 inches tall and which has a bottom diameter of 4 inches, with a ribbon and a jingle bell tied at the neck, and filled with foil-wrapped hard candies. The candies are said to consist of corn syrup and sugar, with traces of citric acid, artificial flavors and colors. The applicable subheading for the candy will be 1704.90.3505, 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: Other...Put up for retail sale. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the plastic bell will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics...: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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