 NY A84164 |
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June 25, 1996
CLA-2-17:RR:NC:FC:232 A84164
CATEGORY: Classification
TARIFF NO.: 1704.10.0000; 1704.90.3505; 1806.32.9000; 4911.91.2040; 7117.90.5500; 7117.90.7500; 9503.49.0020; 9504.90.9080; 9801.00.1098
Mr. Stephen L. Fodor Kuehne & Nagel, Inc.
770 Atlanta South Parkway Atlanta, GA 30349
RE: The tariff classification of Assortment Packs from Hong Kong.
Dear Fodor:
In your letter dated May 24, 1996, on behalf of Future Sales & Liquidations, Inc., you requested a tariff classification ruling.
You submitted descriptive literature and samples with your request. The merchandise in question is "Sweets 'N Treasures" assortment packs: cellophane packets filled with candies and small plastic playthings. The sample packets are similar in nature but do not have identical items packed in each. All of the items in the packets are shipped to Hong Kong where they are grouped and packed. The candy portion of the packs consists of Tootsie Roll Midgees and Smarties from the United States, plus gumballs, lollipops, and jaw breakers from Canada. The packets all contain a small, hand-held bagatelle game, a sheet of paper stickers, and other items such as a plastic bracelet or plastic frog; all made in China.
The Tootsie Roll Midgees are small (approximately 1 1/4 inch long) candy bars, said to contain corn syrup, sugar, partially hydrogenated soybean oil, condensed skim milk, cocoa, whey, lecithin and flavors. The Smarties, which are packed in 3 tablet paper pouches and multi-flavor, clear plastic-wrapped rolls, are stated to contain dextrose, corn syrup, citric acid, calcium stearate and assorted flavors and colors. The gumballs, 1/2 inch diameter, multi-colored spheres, are said to consist of a gum base, with a thin, hard coating of sugar, dextrose, corn syrup, tapioca dextrin, carnauba wax, corn starch, and various flavors and colors. The jawbreakers, 3/4 inch, multi-colored spheres, are said to be dextrose, sugar, corn syrup, citric acid, tapioca dextrin, carnauba wax, confectionery glaze, corn starch and assorted flavors and colors in a thick, hard shell over a gum base. The lollipops are stated to contain sugar, corn syrup, citric acid, and various flavors and colors.
The applicable subheading for the gumballs will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated. The rate of duty will be 4.7 percent ad valorem. The gumballs do not qualify for preferential treatment under the North American Free Trade Agreement (NAFTA) because they have been transshipped, noting General Note 12 (l).
The applicable subheading for the lollipops and the jawbreakers will be 1704.90.3505, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 6.5 percent ad valorem. These items do not qualify for preferential treatment under the North American Free Trade Agreement (NAFTA) because they have been transshipped, noting General Note 12 (l).
The applicable subheading for the stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness...Other. The rate of duty will be 10.6 cents per kilo.
The applicable subheading for the plastic bracelets, if valued not over 20 cents per dozen, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the plastic bracelets, if valued over 20 cents per dozen will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be free.
The applicable subheading for the plastic frogs or other plastic animals will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds...Toys representing animals or non-human creatures...Other...Toys not having a spring mechanism: Other. The rate of duty will be free.
The applicable subheading for the bagatelle games will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games...Other: Other. The rate of duty will be free.
The applicable subheading for the Smarties will be 1704.90.3505, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the Tootsie Roll Midgees will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 6.7 percent ad valorem. Upon compliance with the requirements of 19 CFR 10.1, the applicable subheading for the U.S. made confectionery (Tootsie Roll Midgees and Smarties) will be 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The 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. 177).
A copy of this 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 John Maria at 212-466-5730.
Sincerely,
Roger J. Silvestri Director, National Commodity Specialist Division