A86424 A8 Ruling Active

The tariff classification of Pez Keychain/Candy Dispenser from China.

Issued August 15, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9801.00.1098, 1704.90.3505

Headings: 1704, 9801

Product description

You submitted a sample and descriptive literature with your request. The merchandise in question is a small (1/2 inch by 1 1/2 inch by 1 1/4 inch) plastic pez dispenser, capable of holding 6 pieces of pez candy, attached to a metal key ring and packaged with two .29 ounce rolls of pez candy. The candy is of U.S. origin which is shipped to China and then repackaged with the key ring and dispenser which are of Chinese origin.

CBP rationale

6 pieces of pez candy, attached to a metal key ring and packaged with two .29 ounce rolls of pez candy. The candy is of U.S. origin which is shipped to China and then repackaged with the key ring and dispenser which are of Chinese origin. The applicable subheading for the candy and keychain/dispenser 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. Upon compliance with the requirements of 19 CFR 10.1, the applicable subheading for the U.S. made confectionery (Pez) will be 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free.

Full text

NY A86424 August 15, 1996 CLA-2-17:RR:NC:FC:232 A86424 CATEGORY: Classification TARIFF NO.: 1704.90.3505; 9801.00.1098 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of Pez Keychain/Candy Dispenser from China. Dear Ms. Balice: In your letter dated July 23, 1996, you requested a tariff classification ruling. You submitted a sample and descriptive literature with your request. The merchandise in question is a small (1/2 inch by 1 1/2 inch by 1 1/4 inch) plastic pez dispenser, capable of holding 6 pieces of pez candy, attached to a metal key ring and packaged with two .29 ounce rolls of pez candy. The candy is of U.S. origin which is shipped to China and then repackaged with the key ring and dispenser which are of Chinese origin. The applicable subheading for the candy and keychain/dispenser 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. Upon compliance with the requirements of 19 CFR 10.1, the applicable subheading for the U.S. made confectionery (Pez) will be 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free. 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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