The tariff classification of a "peek a pop" lollipop with holder from China.
Issued March 30, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
It consists of a plastic two-part locket or holder encasing a candy lollipop. A textile cord is threaded through one end of the holder, permitting it to be worn around the neck. The locket opens in a scissors-like manner. Squeezing the two circular finger holes together spreads the locket apart, revealing a lollipop. The sample is being returned as you requested. You suggest classification in subheading 1704.90.3550, Harmonized Tariff Schedule of the United States, which provides for sugar confectionery (including white chocolate), not containing cocoa…other. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The Explanatory Notes provide that composite goods are to be classified as if they consist of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The product is marketed as a “lollipop holder” and “lollipop support.” The holder portion is clearly intended for reuse. The nutritional facts on the reverse of the packaging header list 3 lollipops as a serving size, even though the holder is imported with a single lollipop. The value of the holder far exceeds the value of the lollipop. Once the lollipop has been consumed, a new one is easily popped into place. The cardboard stick of any ordinary lollipop can be cut off so that the replacement stick is correctly sized to be incorporated into the lollipop holder. The essential character of the “peek a pop” is the reusable plastic lollipop holder.
CBP rationale
The applicable subheading for the “peek a pop” lollipop with holder will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY G88124 March 30, 2001 CLA-2-39:RR:NC:N2:221 G88124 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd. Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a "peek a pop" lollipop with holder from China. Dear Ms. Wang: In your letter dated February 20, 2001, you requested a tariff classification ruling. The sample submitted with your request is identified as a “peek a pop” lollipop holder. It consists of a plastic two-part locket or holder encasing a candy lollipop. A textile cord is threaded through one end of the holder, permitting it to be worn around the neck. The locket opens in a scissors-like manner. Squeezing the two circular finger holes together spreads the locket apart, revealing a lollipop. The sample is being returned as you requested. You suggest classification in subheading 1704.90.3550, Harmonized Tariff Schedule of the United States, which provides for sugar confectionery (including white chocolate), not containing cocoa…other. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The Explanatory Notes provide that composite goods are to be classified as if they consist of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The product is marketed as a “lollipop holder” and “lollipop support.” The holder portion is clearly intended for reuse. The nutritional facts on the reverse of the packaging header list 3 lollipops as a serving size, even though the holder is imported with a single lollipop. The value of the holder far exceeds the value of the lollipop. Once the lollipop has been consumed, a new one is easily popped into place. The cardboard stick of any ordinary lollipop can be cut off so that the replacement stick is correctly sized to be incorporated into the lollipop holder. The essential character of the “peek a pop” is the reusable plastic lollipop holder. The applicable subheading for the “peek a pop” lollipop with holder will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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