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March 17, 1999

CLA-2-18:RR:NC:SP:232 D88432

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9019; 3924.90.5500; 3926.90.9880

Ms. Machelle Blair
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of Chocolate “Coins” in Plastic Cases from Chile.

Dear Ms. Blair:

In your letter dated February 11, 1999, you requested a tariff classification ruling.

You submitted descriptive literature and samples of two items. The samples are being returned to you as per your request. Both samples were of gold foil-wrapped milk chocolate “coins”, 1 1/2 inches in diameter, weighing four grams each, bearing a likeness on both the front and the obverse to the Kennedy half dollar, and shipped in a molded plastic container. The candies are stated to consist of sugar, milk powder, cocoa butter, cocoa liquor, lecithin and vanillin. The first product is a clear acrylic piggy bank, 3 inches high by 2 1/2 inches wide by 3 1/2 inches long, containing 100 grams of chocolate (25 “coins”). The second item is a container of clear molded plastic, shaped like a small purse or briefcase: 3 3/4 inches wide by 4 1/2 inches high (including handle) by 2 3/4 inches deep, with a snap closure and hinged base, containing 174 grams of chocolate (43 “coins”).

The applicable subheading for the chocolate “coins” will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Confectionery: Other. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for the acrylic piggy bank will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the molded plastic bag will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other... Other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheadings 1806.90.9019, 3924.90.5500, and 3926.90.9880 HTS, which are products of Chile are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 212-637-7059.

Sincerely,

Robert B. Swierupski

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