The tariff classification of a Bubble Gum Dispenser with Keychain from China.
Issued December 11, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7326.20.0050
Headings: 7326
Product description
The dispenser made of plastic that looks like a toy tape measure. The bubble gum is designed to come out of the article as a tape measure.
CBP rationale
The applicable subheading for the bubble gum will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chewing gum, whether or not sugar coated.
Full text
NY D85508 December 11, 1998 CLA-2-73:RR:NC:115 D85508 CATEGORY: Classification TARIFF NO.: 7326.20.0050 Ms. Joyce Thompson Worldwide Express, Inc. Philadelphia International Airport 2000 North Loop, MS# 23 Lester, Pennslyvania 19113 RE: The tariff classification of a Bubble Gum Dispenser with Keychain from China. Dear Ms. Thompson: In your letter dated November 30, 1998 you requested a tariff classification ruling. The sample submitted is bubble gum dispenser with a metal key chain attached. The dispenser made of plastic that looks like a toy tape measure. The bubble gum is designed to come out of the article as a tape measure. The applicable subheading for the bubble gum will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chewing gum, whether or not sugar coated. The rate of duty will be 4.3% ad valorem. Effective January 1999 the rate of duty will be 4.2%. The Keychain has been determined to be the element that gives the Bubble Gum Dispenser its essential character. The applicable subheading for the Bubble Gum Dispenser with Keychain will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of iron or steel wire...Other. The rate of duty will be 4.3% ad valorem. The rate of duty will be the same for 1999. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Protest number 2704-03-100046; Simon Key Chain Blister
The tariff classification of quartz analog wrist watch and key ring
The tariff classification of keyrings from China.
The tariff classification of men’s and boys’ trousers from Hong Kong
NY Ruling 817268 revoked; Key chains with attached doll and toy musical instrument
NY Ruling A83438 modified; Key chains with attached doll and toy musical instrument
PD F84056 affirmed; "Dragon Ball Z Floating Fighter" Magnetic Keychain Dear Ms. Legg: This is in reference to your May 12, 2000, and August 1, 2000, letters, to the Customs National Commodity Specialist Division, New York, requesting reconsideration of Port Decision (PD) F84056, dated March 31, 2000, which classified the "Dragon Z Floating Fighter" magnetic keychain (style # 242413) under subheading 7326.20.0050 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel wire, other. Your request was forwarded to this office for response. A sample was submitted for our examination. We regret the delay in providing a response. FACTS: The subject articles were described in PD F84056 as follows:
The tariff classification of an egg decorating kit from China
The tariff classification of a wire box from China.
The tariff classification of a pull reel from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →