F86637 F8 Ruling Active

The tariff classification of a talking candy dish from China.

Issued May 25, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

You have submitted a sample identified as item #994451, a plastic “Talking, Animated M & M Candy Dish”. It is a candy dish that is decorated with the M & M character. The character is holding a green sack and wearing a Santa hat. This item has a light and motion sensor. Movement in front of the figure will trigger the sensor. The eyebrows and mouth move when the M & M figure speaks. This product has five different sayings. “This candy is for eating on the premises only”, “Come on…leave some for Santa”, “I feel like an elf”, “No luck under the mistletoe huh”, “May I interest you in some candy”? “So what’s the word…any good stuff under the tree”?, and “Merry Christmas”. This item has an off/on switch, and the switch must be turned on for the sensor to be activated. Three “AA” batteries are required to operate this product. The batteries are not included. This item functions primarily as a candy dish.

CBP rationale

a green sack and wearing a Santa hat. This item has a light and motion sensor. Movement in front of the figure will trigger the sensor. The eyebrows and mouth move when the M & M figure speaks. This product has five different sayings. “This candy is for eating on the premises only”, “Come on…leave some for Santa”, “I feel like an elf”, “No luck under the mistletoe huh”, “May I interest you in some candy”? “So what’s the word…any good stuff under the tree”?, and “Merry Christmas”. This item has an off/on switch, and the switch must be turned on for the sensor to be activated. Three “AA” batteries are required to operate this product. The batteries are not included. This item functions primarily as a candy dish. The applicable subheading for the talking animated M & M candy dish will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

Full text

NY F86637 May 25, 2000 CLA-2-39:RR:NC:SP:222 F86637 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Lorianne Aldinger Rite AiD Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a talking candy dish from China. Dear Ms. Aldinger: In your letter dated May 1, 2000, you requested a tariff classification ruling. You have submitted a sample identified as item #994451, a plastic “Talking, Animated M & M Candy Dish”. It is a candy dish that is decorated with the M & M character. The character is holding a green sack and wearing a Santa hat. This item has a light and motion sensor. Movement in front of the figure will trigger the sensor. The eyebrows and mouth move when the M & M figure speaks. This product has five different sayings. “This candy is for eating on the premises only”, “Come on…leave some for Santa”, “I feel like an elf”, “No luck under the mistletoe huh”, “May I interest you in some candy”? “So what’s the word…any good stuff under the tree”?, and “Merry Christmas”. This item has an off/on switch, and the switch must be turned on for the sensor to be activated. Three “AA” batteries are required to operate this product. The batteries are not included. This item functions primarily as a candy dish. The applicable subheading for the talking animated M & M candy dish will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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