The tariff classification of candy holders from China.
Issued May 30, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
Both objects stand about 12 cm tall. They open at the bottom so that they may be packed with candy. Although you write that they will be sold at retail with candy inside, the items themselves have no relation to candy. They may simply be kept as decorations after the candy has been eaten.
CBP rationale
The applicable subheading for this product will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.
Full text
NY J85131 May 30, 2003 CLA-2-83:RR:NC:N1:113 J85131 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Traci Manuel Virgo III, Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of candy holders from China. Dear Ms. Manuel: In your letter dated May 12, 2003, you requested a ruling on tariff classification. The samples you provided are a tree and an angel made of metal wire. Both objects stand about 12 cm tall. They open at the bottom so that they may be packed with candy. Although you write that they will be sold at retail with candy inside, the items themselves have no relation to candy. They may simply be kept as decorations after the candy has been eaten. The applicable subheading for this product will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The general 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.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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