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 > 1999 NY Rulings > NY E87136 - NY E87213 > NY E87144

Previous Ruling Next Ruling
NY E87144

---

September 24, 1999

CLA-2-95:RR:NC:2:224 E87144

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010; 1704.90.3550

Cindy Hazlett
Applause, Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a stuffed toy dog with attached candy from China.

Dear Ms. Hazlett:

In your letter dated September 7, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on a plush stuffed dog with a small bag of candy, shaped like dog bones, attached to the dog by a ribbon that has been sewn onto the dog. Attached is a copy of the ingredients of the candy that will be printed, according to FDA regulations, on the outside of the plastic bag that holds the candy. The candy is described as coated “bonz” candy and is composed mostly of dextrose. The dog and candy will be classified separately since the item is not considered a set or a composite good. The sample will be returned, as requested.

The applicable subheading for the toy dog will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessoriesStuffed toys.” The rate of duty will be free.

The applicable subheading for the dextrose candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: Confections or sweetmeats ready for consumption: OtherPut up for retail sale: Other”. The rate of duty will be 5.8 percent ad valorem.

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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also:

• Tariff No.: 1704.90.35 - Sugar confections or sweetmeats ready for consumption, not containing cocoa, other than candied nuts or cough drops
• Tariff No.: 9503.41.00 - Toys representing animals or non-human creatures, stuffed and parts and accessories thereof