The tariff classification of a Pokemon jaw breaker taker keychain from China.
Issued February 16, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.3550, 4911.91.2040, 9801.00.1097, 7326.20.0050, 3926.90.9880
Product description
The submitted sample consists of one Pokemon metal keychain attached to a plastic dispenser to hold a jawbreaker candy, one piece of jawbreaker candy, three Pokemon stickers and one lithographed paper strip depicting a wide variety of keychains. All items are packaged on a blister pack. You mention that the keychain and stickers are manufactured in China, but the jawbreaker candy is manufactured in the USA and shipped to China for packaging. You also state that the importer does have permission to import this product.
CBP rationale
The applicable subheading for the metal keychain will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The applicable subheading for the Pokemon stickers and the lithographed paper strip will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including pictures and photographs, other, other, other. The applicable subheading for the jawbreaker candy 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, other, other, other. the applicable subheading will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been advanced in value or improved in condition by any process of manufacture or any other means while abroad. The applicable subheading for the plastic dispenser will be 3926.90.9880,Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914,other, other, other.
Full text
PD F82137 February 16, 2000 CLA-2-73:FO:PR:CM:APD:C07 CATEGORY: Classification TARIFF NO.: 7326.20.0050;4911.91.2040;1704.90.3550;9801.00.1097; 3926.90.9880 Heather M. Conner-Garofalo Corporate Compliance BARTHCO International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a Pokemon jaw breaker taker keychain from China. Dear Miss Conner-Garofalo: In your letter dated January 12, 2000, you requested a tariff classification ruling on behalf of your client KB Toys of Massachusetts, Inc. The submitted sample consists of one Pokemon metal keychain attached to a plastic dispenser to hold a jawbreaker candy, one piece of jawbreaker candy, three Pokemon stickers and one lithographed paper strip depicting a wide variety of keychains. All items are packaged on a blister pack. You mention that the keychain and stickers are manufactured in China, but the jawbreaker candy is manufactured in the USA and shipped to China for packaging. You also state that the importer does have permission to import this product. The applicable subheading for the metal keychain will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The rate of duty will be 3.9% ad valorem. The applicable subheading for the Pokemon stickers and the lithographed paper strip will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including pictures and photographs, other, other, other. The rate of duty will be 5.3 cents per kilogram. The applicable subheading for the jawbreaker candy 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, other, other, other. The rate of duty will be 5.6 % ad valorem. If the jawbreaker candy is manufactured in the USA, exported to China and returned to the USA, the applicable subheading will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been advanced in value or improved in condition by any process of manufacture or any other means while abroad. The rate of duty will be free. The applicable subheading for the plastic dispenser will be 3926.90.9880,Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914,other, other, other. The rate of duty will be 5.3% 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Bonnie L. Lemert Area Port Director San Juan Port
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