The tariff classification of Candy in Textile Bags from China

NY I87452 November 14, 2002 CLA-2-17:RR:NC:SP:232 I87452 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 4202.22.8050; 4202.92.9026 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Boulevard – Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of Candy in Textile Bags from China Dear Ms. Wang: In your letter dated October 16, 2002, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The samples are being returned as you had specified. The subject merchandise is two styles of textile bags, said to be made of 100 percent polyester, that will be imported containing hard candy. Both of these items are not of a kind normally sold with candy and are reusable. The candy is described as containing glucose, and traces of magnesium stearate, dextrin, starch, citric acid, malic acid, flavors and colors. Item # HB5096 is a plush oval, 6 inches at its longest side, and embroidered to resemble an Easter egg. It has a zipper running most of the way around, and has a smooth lining. It is a fitted container of man-made fiber textile materials. The literature states that it will be filled with a sealed bag of sugar candy. The sample provided did not actually contain any candy. Item HB, described as “Dalmatian candy bag” is a plush representation of a Dalmatian’s head, with ears, nose, etc.. It also features a red carry handle and a zipper across the back of the head that allows access to the small, white and/or pink, bone-shaped, candies within. This is a child’s handbag of man-made fiber textile materials.  The applicable subheading for the candies 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 Item HB, the “Dalmatian candy bag” will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Handbags, whether or not with shoulder strap, including those without handle: With outer surface of textile materials: Other: Other: Other…Of man-made fibers. The rate of duty will be 18.1 percent ad valorem. The applicable subheading for Item # HB5096 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for Other bags and containers: With outer surface of textile materials: Other: Other…Other: Of man-made fibers. The rate of duty will be 18.1 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