Ms. Karen Kuza
The Marmaxx Group
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of Various Articles Containing Confectionery from China and the United Kingdom
Dear Ms. Kuza:
In your letter dated October 23, 2000, you requested a tariff classification ruling.
You submitted descriptive literature and samples of three children’s novelty items with your request. The samples are being returned to you as per your request.
The first item is “Animal and Chocolate”, which is a stuffed animal figure with a clear plastic pocket in the belly. The pocket is secured with a hook-and-loop type closure. In the pocket are individually foil-wrapped chocolate balls. The product features a loop on the back so it can be attached to a belt, handbag, book bag, etc.. The sample submitted was a toy representation of a pig, but the literature indicates that other animal shapes will also be imported.
The second item is product “Handbag Lollipops”, which is a small handbag (6 ½” by 5 ½” by 2 ½”) with double carry handles and a zipper closure. The majority of the bag is of made of a shiny colored PVC sheeting, while a portion of one side is made of clear PVC sheeting, creating a window-like effect. The interior of the handbag is filled with assorted flavors of lollipops that are visible through the clear section.
The third item is “Rucksack Lollipops”, which is a mini backpack (7” by 6” by 1 ¾”) filled with an assortment of sugar confectionery such as lollipops, edible beads on an elastic string, mini marshmallows, etc.. The backpack is made of clear PVC sheeting printed with flowers, and has woven shoulder straps and a zipper closure.
The applicable subheading for the sugar confectionery items contained in both the “Handbag Lollipops” and the “Rucksack Lollipops” products 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: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the foil-wrapped chocolates in the “Animal and Chocolate” product 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 percent ad valorem.
The applicable subheading for both the PVC handbag and the mini backpack of products “Handbag Lollipops” and “Rucksack Lollipops” will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for …traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases, and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper: handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic. The rate of duty will be 17.6 percent ad valorem.
However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of Chapter 99 to the HTS:
9903.08.07 Handbags, whether or not with shoulder straps, including those without handle, with outer surface of sheeting of plastic (provided for in subheading 4202.22.15).
Under this provision, handbags from the United Kingdom classified under subheading 4202.22.1500, HTS, are subject to a 100 percent ad valorem rate of duty.
The applicable subheading for the “Animal and Chocolate” stuffed animals will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys…Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof…Stuffed toys. The rate of duty will be free.
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 John Maria at (212) 637-7059.
Robert B. Swierupski