E87445 E8 Ruling Active

The tariff classification of a Trinket Box with Gumballs from China

Issued October 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500, 1704.10.0000

Headings: 1704, 3924

Product description

You submitted a sample with your request. The subject merchandise is item #2503A, which consists of two different products which will be imported together but classified separately. The retail product will be an acrylic trinket box which will reportedly be imported containing approximately eight cellophane-wrapped “Tongue Splashers” bubble gum gumballs. The sample box was octagonal, 2 inches high and 3¼ inches wide, with a clear base and sides and a shiny, detachable, metal-coated lid. The lid of the sample was decorated with an oval sticker.

CBP rationale

The applicable subheading for the gumballs 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 acrylic trinket box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.

Full text

NY E87445 October 19, 1999 CLA-2-17:RR:NC:SP:232 E87445 CATEGORY: Classification TARIFF NO.: 1704.10.0000; 3924.90.5500 Ms. Cindy Hazlett Applause, Inc. 6101 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of a Trinket Box with Gumballs from China Dear Ms. Hazlett: In your letter dated September 14, 1999, you requested a tariff classification ruling. You submitted a sample with your request. The subject merchandise is item #2503A, which consists of two different products which will be imported together but classified separately. The retail product will be an acrylic trinket box which will reportedly be imported containing approximately eight cellophane-wrapped “Tongue Splashers” bubble gum gumballs. The sample box was octagonal, 2 inches high and 3¼ inches wide, with a clear base and sides and a shiny, detachable, metal-coated lid. The lid of the sample was decorated with an oval sticker. The applicable subheading for the gumballs 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 4.2 percent ad valorem. The applicable subheading for the acrylic trinket box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:Error! Bookmark not defined. Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (19 C.F.R. Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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