J81408 J8 Ruling Active

The tariff classification of "Finding Nemo Pop Toppers" (item 11646) from China.

Issued March 5, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 1704.90.3550

Headings: 1704, 3926

Product description

The product consists of a plastic lollipop topper and a lollipop within the topper. The topper is designed to hold a lollipop. The topper has a plastic clip so that it can be attached to an item, such as a backpack. The topper and lollipop are classified separately. As you requested, the sample is being returned.

CBP rationale

The applicable subheading for the plastic lollipop topper will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the lollipop 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.

Full text

NY J81408 March 5, 2003 CLA-2-39:RR:NC:SP:221 J81408 CATEGORY: Classification TARIFF NO.: 3926.90.9880, 1704.90.3550 Ms. Linda D. Santos Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, RI 02862-1059 RE: The tariff classification of “Finding Nemo Pop Toppers” (item 11646) from China. Dear Ms. Santos: In your letter dated February 13, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The product consists of a plastic lollipop topper and a lollipop within the topper. The topper is designed to hold a lollipop. The topper has a plastic clip so that it can be attached to an item, such as a backpack. The topper and lollipop are classified separately. As you requested, the sample is being returned. The applicable subheading for the plastic lollipop topper will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the lollipop 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 % 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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