I84187 I8 Ruling Active

The tariff classification of a Daisy Toy Trolley with Candy from China.

Issued July 22, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550, 9503.90.0080

Headings: 9503, 1704

Product description

The carrier has a see-through window, a snap lid, and is decorated with a sticker of “Daisy Duck.” Although packaged together, the trolley and the candy are not a set for Customs’ purposes and will be classified separately in their own appropriate tariff headings.

CBP rationale

The applicable subheading for the 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 trolley will be 9503.90.0080, HTS, which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The applicable subheading for the trolley will be 9503.90.0080, HTS, which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY I84187 July 22, 2002 CLA-2-95:RR:NC:SP:225 I84187 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 9503.90.0080 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Boulevard Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a Daisy Toy Trolley with Candy from China. Dear Ms. Wang: In your letter dated July 11, 2002, you requested a tariff classification ruling. The sample submitted, Daisy Toy Trolley with Candy, consists of a toy plastic luggage carrier (“trolley”) with two wheels and a handle that measures approximately 2 inches in height x 4 inches in width x 6 inches in length, and is filled with 3 lollipops, 2 candy lipsticks, 2 candy bracelets, and 1 candy necklace. The carrier has a see-through window, a snap lid, and is decorated with a sticker of “Daisy Duck.” Although packaged together, the trolley and the candy are not a set for Customs’ purposes and will be classified separately in their own appropriate tariff headings. The applicable subheading for the 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 trolley will be 9503.90.0080, HTS, which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free. The Food and Drug Administration may impose additional requirements on the candy. You may contact the FDA at: Food and Drug Administration Implementation and Compliance Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 (202) 205-5321 The applicable subheading for the trolley will be 9503.90.0080, HTS, which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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