CLA-2-18:S:N:N7:232 807714
Ms. Donna Tate
Quality Creations Unlimited
206 Kasan Avenue
Volga, SD 57071-0574
RE: The tariff classification of a Kinder Egg from Germany.
Dear Ms. Tate:
In your letter dated March 2, 1995 you requested a tariff
classification ruling.
A sample was included with your request. The subject
merchandise is described as an egg shaped hollow piece of
chocolate about 1/8" thick, which contains a plastic cylinder.
Inside the cylinder is a "puzzle-toy", which consists of small
plastic pieces that can be assembled into various objects, e.g.,
little men, cars, animals etc. The chocolate egg with the toy
inside will be wrapped in foil.
The applicable subheading for the Kinder Egg 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. The rate of
duty will be 6.8 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport