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 > 2000 NY Rulings > NY F82134 - NY F82190 > NY F82137

Previous Ruling Next Ruling
NY F82137

---

February 16, 2000

CLA-2-73:FO:PR:CM:APD:C07

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.20.0050;4911.91.2040;1704.90.3550;9801.00.1097; 3926.90.9880

Heather M. Conner-Garofalo
Corporate Compliance
BARTHCO International, Inc.
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of a Pokemon jaw breaker taker keychain from China.

Dear Miss Conner-Garofalo:

In your letter dated January 12, 2000, you requested a tariff classification ruling on behalf of your client KB Toys of Massachusetts, Inc.

The submitted sample consists of one Pokemon metal keychain attached to a plastic dispenser to hold a jawbreaker candy, one piece of jawbreaker candy, three Pokemon stickers and one lithographed paper strip depicting a wide variety of keychains. All items are packaged on a blister pack. You mention that the keychain and stickers are manufactured in China, but the jawbreaker candy is manufactured in the USA and shipped to China for packaging. You also state that the importer does have permission to import this product.

The applicable subheading for the metal keychain will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The rate of duty will be 3.9% ad valorem.

The applicable subheading for the Pokemon stickers and the lithographed paper strip will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including pictures and photographs, other, other, other. The rate of duty will be 5.3 cents per kilogram.

The applicable subheading for the jawbreaker candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa, other, other, other, other. The rate of duty will be 5.6 % ad valorem. If the jawbreaker candy is manufactured in the USA, exported to China and returned to the USA, the applicable subheading will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been advanced in value or improved in condition by any process of manufacture or any other means while abroad. The rate of duty will be free.

The applicable subheading for the plastic dispenser 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% 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.

Sincerely,

Bonnie L. Lemert
Area Port 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.: 3926.90.98 - Other articles of plastic, nesoi
• Tariff No.: 4911.91.20 - Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation
• Tariff No.: 7326.20.00 - Iron or steel, articles of wire, nesoi
• Tariff No.: 9801.00.10 - U.S. goods returned without having been advanced in value or improved in condition while abroad