The tariff classification of a tinplate container with candy from China

N301314 November 9, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 7326.90.1000; 9903.88.03 Ms. Lauren Johnson Walgreens 304 Wilmot Road Deerfield, IL 60015 RE: The tariff classification of a tinplate container with candy from China Dear Ms. Johnson: In your letter dated October 17, 2018, you requested a tariff classification ruling. A sample of the subject container containing candy was submitted for our review and will be returned as requested. The article is identified in your letter as a Princess Purse Tin with Gummy Candy, Walgreens Item Code WIC 643084. The container is in the shape of a heart, is made of tinplated steel and contains gummy candies which are individually wrapped. The container measures approximately 5.75 inches wide by 5.25 inches tall by 2 inches deep. The subject article features a latch closure and a handle made of plastic beads. The image of the Disney characters Belle and the Beast are depicted on the lid of the submitted container with the inscription “Heart Full of Beauty”. The image of the Disney character Ariel is depicted on the bottom of the container with the inscription “A heart as BIG as the ocean”. The tinplate container is not specifically shaped or internally fitted. The applicable subheading for the candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (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. The applicable subheading for the tinplate container will be 7326.90.1000, HTSUS, which provides for other articles of iron or steel, other, tinplate. The rate of duty will be free. 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 1704.90.3520, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 1704.90.3520, HTSUS, listed above. Products of China classified under subheading 7326.90.1000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.1000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division