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The tariff classification of a candy-filled plastic purse from China.
Issued July 13, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N065062 (July 13, 2009)
Tariff classification
HTS codes: 1704.90.3550, 3926.90.9980
Product description
The product is a hinged child’s purse that contains hard sugar candy. The purse is made of rigid molded plastics. It measures approximately 4 ¼ inches in length by 3 ¼ inches in height by 1 ¼ inches in depth and has a beaded string carry handle. The purse and candy are separately classifiable. As you requested, the sample will be returned. You suggest classification of the purse in chapter 42 of the Harmonized Tariff Schedule of the United States (HTSUS). Purses are generally classified in the second section of heading 4202, HTSUS, which provides for, inter alia, purses of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. However, classification of goods enumerated in the second half of heading 4202 is limited to articles that are “of” one of the named materials or “mainly covered" with such materials. The named materials do not include molded plastics.
CBP rationale
The applicable subheading for the child’s purse made of molded plastics will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The applicable subheading for the candy will be 1704.90.3550, HTSUS, 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
N065062 July 13, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 3926.90.9980 Ms. Sarah Albertini-Bond Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23462 RE: The tariff classification of a candy-filled plastic purse from China. Dear Ms. Albertini-Bond: In your letter dated June 5, 2009, you requested a tariff classification ruling. The sample provided with your letter is identified as SKU 939937. The product is a hinged child’s purse that contains hard sugar candy. The purse is made of rigid molded plastics. It measures approximately 4 ¼ inches in length by 3 ¼ inches in height by 1 ¼ inches in depth and has a beaded string carry handle. The purse and candy are separately classifiable. As you requested, the sample will be returned. You suggest classification of the purse in chapter 42 of the Harmonized Tariff Schedule of the United States (HTSUS). Purses are generally classified in the second section of heading 4202, HTSUS, which provides for, inter alia, purses of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. However, classification of goods enumerated in the second half of heading 4202 is limited to articles that are “of” one of the named materials or “mainly covered" with such materials. The named materials do not include molded plastics. The applicable subheading for the child’s purse made of molded plastics will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the candy will be 1704.90.3550, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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