The tariff classification of a Candy-filled Dispenser from China
Issued February 4, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 1704.90.3550
Product description
You submitted a product sample with your request. The subject merchandise is the “Micro Wizard”, which is a small (4¼ inches tall) clear plastic dispenser styled to resemble an old-fashioned gumball machine. The refillable globular top contains small, round hard sugar candies of varying bright colors. When a knob is turned a piece of candy spirals down a track inside the cylindrical base of the dispenser and comes out at the bottom. The whole product is blister packed on cardboard backing for retail sale. The candy is said to consist of dextrose and traces of calcium stearate, citric acid, glazes, flavors, and colors.
CBP rationale
The applicable subheading for the sugar 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: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The applicable subheading for the plastic dispenser will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: Other.
Full text
NY H87567 February 4, 2002 CLA-2-17:RR:NC:SP:232 H87567 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 3924.10.4000 Ms. Joann Mosqueda JA-RU, Inc, PO Box 5970 Jacksonville, FL 32247-5970 RE: The tariff classification of a Candy-filled Dispenser from China Dear Ms. Mosqueda: In your letter dated January 16, 2002, you requested a tariff classification ruling. You submitted a product sample with your request. The subject merchandise is the “Micro Wizard”, which is a small (4¼ inches tall) clear plastic dispenser styled to resemble an old-fashioned gumball machine. The refillable globular top contains small, round hard sugar candies of varying bright colors. When a knob is turned a piece of candy spirals down a track inside the cylindrical base of the dispenser and comes out at the bottom. The whole product is blister packed on cardboard backing for retail sale. The candy is said to consist of dextrose and traces of calcium stearate, citric acid, glazes, flavors, and colors. The applicable subheading for the sugar 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: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the plastic dispenser will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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