CLA-2-17:S:N:N7:232 813291

Mr. Vito A. Pipitone
John F. Kilroy Co., Inc.
Cargo Building 80, Suite 227
Jamaica, NY 11430-1718

RE: The tariff classification of various confectioneries in reusable canisters from England.

Dear Mr. Pipitone:

In your letter dated August 8, 1995, on behalf of Provender International Corp. of West New York, New Jersey, you requested a tariff classification ruling.

You had submitted some representative samples with your original request, dated June 28, 1995. These samples are being returned after examination. All items were confectioneries shipped in decorative cans of varying designs. You further submitted documentation and ingredient breakdowns for butterscotch, English royal toffee, and natural fruit bonbons. The "Cats" tin contains fruit bonbons which the descriptive literature states consists of 59.14 percent sugar, 39.2 percent glucose syrup, 1.39 percent citric acid, 0.23 percent flavorings and 0.03 percent colors. A three-tiered alphabet motif tin contains mini fruit jellies which are stated to consist of sugar, glucose syrup, water, pectin, fruit juice, citric acid, flavors and colors. An eight-sided, playing card motif tin contains "milk chocolate eclairs" which, as the label on the tin indicates, consist of sugar, glucose syrup, sweetened condensed milk, milk chocolate, hydrogenated vegetable oil, butterfat, salt, emulsifier, flavorings, and vanillin.

The applicable subheading for the confectioneries, providing that they do not contain cocoa or milk chocolate, will be 1704.90.2005, 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...put up for retail sale. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the "milk chocolate eclairs" will be 1806.90.9000 Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other...other...other... other. The rate of duty will be 6.8 percent ad valorem.

The candies are packaged in highly decorated canisters. Although you state in your letter that you believe that the items are classified in heading 8007.00.1000, HTS, as household articles of tin, the canisters, are, in fact, made of steel, presumably tin-plate. You further state that these canisters are collectible and sometimes sold empty. In the opinion of this office, these canisters are not the usual packing for this merchandise.

The "Royal Flush" Playing Card Tin is octagonal. Reproductions of playing cards from the Ace to the Jack are on the four longer sides. The lid of the can is painted to resemble a crown. The "Alphabet 3 in 1" Tin is a cylinder divided into three cans which stack together. They are decorated with alphabet-block-style paintings. "The Cats Gallery" Tin is decorated on its top with a reproduction of a work by Ford Madox Brown. The important retail information appears on the underside of each canister, where it will not be seen if the purchaser uses it in and around the home after it is emptied of candy.

The applicable subheading for the canisters will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be 2.5 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.


Jean F. Maguire
Area Director
New York Seaport