E89076 E8 Ruling Active

The tariff classification of a Candy Carry All from Hong Kong

Issued November 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.10.0000

Headings: 1704

Product description

The article consists of a steel box with a handle containing 20 gumballs. The gumballs are said to consist of sugar, glucose, dextrose, a gum base, tapioca dextrin, corn starch, confectioner’s glaze, carnauba wax and color and flavor.

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.

Full text

NY E89076 November 22, 1999 CLA-2-17:RR:NC:N1:113 E89076 CATEGORY: Classification TARIFF NO.: 1704.10.0000 Ms. Cindy Hazlett Applause, Inc. 6101 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of a Candy Carry All from Hong Kong Dear Ms. Hazlett: In your letter dated October 18, 1999, you requested a tariff classification ruling. The sample you provided is a Candy Carry All. The article consists of a steel box with a handle containing 20 gumballs. The gumballs are said to consist of sugar, glucose, dextrose, a gum base, tapioca dextrin, corn starch, confectioner’s glaze, carnauba wax and color and flavor. 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 question of classification for the steel box is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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