The tariff classification of novelty pouches and candy from China

N264591 June 10, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 1704.90.3550 Linda Huetger Frankford Candy, LLC 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of novelty pouches and candy from China Dear Ms. Huetger: In your letter dated May 7, 2015, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. The samples submitted, which are identified as Item #40923, consist of pouches and candy canes. The pouches and candy canes are not considered sets for tariff purposes and will be classified separately under their appropriate subheading. The pouches are rectangular in shape measuring approximately 6.5” x 4.5.” They are filled with individually wrapped candy canes. There are 3 different designs: a reindeer, a penguin and Santa Claus. The pouches are manufactured with an exterior surface of man-made fiber. The pouches are secured at the top by means of a zippered closure. Each pouch is designed to provide storage, protection, and portability to small items during travel. They are of a durable construction and suitable for repetitive use. The candy canes are said to consist of sugar, corn syrup, citric acid, artificial flavors and colors. The applicable subheading for the pouches will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty will be 17.6% ad valorem. The applicable subheading for the candy canes 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 Vikki Lazaro at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division