The tariff classification of a wooden nutcracker and milk chocolate candy from Canada and China.
Issued September 23, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.1500, 1806.90.9019
Product description
You have submitted a wooden nutcracker figure that measures approximately 12 inches high. The nutcracker figure is wearing a crown on his head. The head portion of the figure opens so the inside of the upper body may be filled with candy. The nutcracker is an accepted symbol used for decorations in the Christmas holiday season. The country of origin for this article is China. Your letter of inquiry states that the nutcracker will be filled with a pouch of foil wrapped pure milk chocolate “nutcracker” shaped candies. The milk chocolate candy contains sugar, milk, cocoa butter, unsweetened chocolate, soy lecithin (an emulsifier), vanillin (an artificial flavor). The country of origin for the chocolate candy is Canada.
CBP rationale
The applicable subheading for the wooden nutcracker figure will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood. The applicable subheading for milk chocolate candy will be 1806.90.9019, HTS, which provides for chocolate and other food preparations containing cocoa: Other: Other: Other: Confectionery: Other.
Full text
NY K89508 September 23, 2004 CLA-2-95:RR:NC:SP:225 K89508 CATEGORY: Classification TARIFF NO. 9505.10.1500; 1806.90.9019 Ms. Darlene DiBernardo Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of a wooden nutcracker and milk chocolate candy from Canada and China. Dear Ms. DiBernardo: In your letter dated September 7, 2004, on behalf of your client GMV Chocolates, you requested a classification ruling. You have submitted a wooden nutcracker figure that measures approximately 12 inches high. The nutcracker figure is wearing a crown on his head. The head portion of the figure opens so the inside of the upper body may be filled with candy. The nutcracker is an accepted symbol used for decorations in the Christmas holiday season. The country of origin for this article is China. Your letter of inquiry states that the nutcracker will be filled with a pouch of foil wrapped pure milk chocolate “nutcracker” shaped candies. The milk chocolate candy contains sugar, milk, cocoa butter, unsweetened chocolate, soy lecithin (an emulsifier), vanillin (an artificial flavor). The country of origin for the chocolate candy is Canada. The applicable subheading for the wooden nutcracker figure will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood. The rate of duty will be free. The applicable subheading for milk chocolate candy will be 1806.90.9019, HTS, which provides for chocolate and other food preparations containing cocoa: Other: Other: Other: Confectionery: Other. The general rate of duty will be 6 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 Alice Wong at 646-733-2036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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