D81226 D8 Ruling Active

The tariff classification of Candy Novelties from China.

Issued August 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550, 1704.10.0000

Headings: 1704

Product description

The tariff classification of Candy Novelties from China.

CBP rationale

The applicable subheading for the "Mighty Chew bubble gum dispenser" will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated. The applicable subheading for the "sports candy dispenser" will be 1704.90.3550, 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.

Full text

NY D81226 August 27, 1998 CLA-2-17:RR:NC:SP:232 D81226 CATEGORY: Classification TARIFF NO.: 1704.10.0000; 1704.90.3550 Mr. Carlos Yeung Au'some Candies, Inc. 525 Milltown Road, Suite 208 North Brunswick, NJ 08902 RE: The tariff classification of Candy Novelties from China. Dear Mr. Yeung: In your letter dated July 29, 1998, you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The merchandise in question is two varieties of candy novelty. The first is described as a "sports candy dispenser". This consists of a hard plastic dispenser in the shape of either a football or a softball. The sample supplied was of the softball type, a white ball approximately 2 1/4 inches in diameter, which will dispense the candies one at a time. Packaged with the dispenser are three rolls of candy discs, 10/16 of an inch in diameter by 2/16 of an inch thick in assorted fruit flavors and pastel colors, with a net weight of 24 grams. The candies are stated to contain dextrose, maltodextrin, citric acid, magnesium stearate, and artificial flavors and colors. The second item is a "Mighty Chew bubble gum dispenser". The clear-topped plastic dispenser is teardrop-shaped, 3 3/4 inches long, 2 3/4 inches wide at its widest part, and 1 inch deep. It contains a cog mechanism to move and dispense the strip of gum which is spooled in the center, similar to the action of a tape measure. The gum is said to consist of sugar, gum base, corn syrup, citric acid, artificial flavors and colors. The applicable subheading for the "Mighty Chew bubble gum dispenser" will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the "sports candy dispenser" will be 1704.90.3550, 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: Other. The rate of duty will be 6.1 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, Robert B. Swierupski Director, National Commodity Specialist Division

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