United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 838238 - NY 842068 > NY 839562

Previous Ruling Next Ruling
NY 839562




CLA-2-73:S:N:N1:113-839562

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005: 9503.41.1000: 7323.99.5000

Mr. Joel K. Simon
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE: The tariff classification of a stuffed bear from China imported in a tinplate box from Hong Kong and a bag of hard candy enclosed in a tinplate pail, both from Hong Kong.

Dear Mr. Simon:

In your letter dated December 7, 1988 you requested a tariff classification ruling on behalf of your client Russ Berrie and Company of Oakland, New Jersey.

There are two items under consideration. The first item is a plush bear packed in a rectangular tinplate box. The bear is supplied with a removable string and tag which hangs outside the box. The tag says "Open me!, there's a Beary special surprise inside!" The second item is a small bag of individually wrapped hard candies which are wrapped together in a cellophane bag which is tied at the top with a red ribbon. The wrapped candies are further contained in a lidded tinplate pail. A string tag is also tied around the top of the bag and hangs outside the box. The tag says "Open me!, Sweet treats..There`s a sweet surprise inside." The company logo, country of origin, and the ingredients of the candy are also on the tag.

The applicable subheading for the stuffed bear will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the can which holds the bear will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of tinplate. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the hard candy and the pail together will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for other confections put up for retail sale. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: