CLA-2-17:OT:RR:NC:N2:232
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of Candy from China and the United States
Dear Mr. Vu:
In your letter dated September 14, 2015 you requested a tariff classification ruling. You submitted descriptive literature and product samples along with your request. A portion of the sample will be retained in our office for future reference, the remaining products will be returned to you.
The subject merchandise is three types of confectionery packaged in tins put up for retail sale.
Item Number 914756 is a cylindrical tinplate canister with a latch lock containing six fun sized (3.18 ounce) packets of M & M’s milk chocolate candies. The canister depicts a Christmas motif and will be imported in two colors: gold and red. The chocolate candy is a product of the United States, whereas the canister is made in China.
Item Number 920526 is a tinplate container designed in the shape of a military style vehicle replete with the image of the cartoon characters, Teenage Mutant Ninja Turtles. The container holds eight heart-shaped (2.54 ounce) gummy candies, hence the product will be marketed as a Valentine’s gift. Both the container and gummy candies are products of China.
Item Number 924847 is a tinplate container in a heart shaped design. There are two available styles that depict the cartoon characters, Spiderman or The Avengers. The container holds eight heart-shaped (2.25 ounce) lollipops, hence the product will also be marketed as a Valentine’s gift. Both the container and lollipops are products of China.
The applicable subheading for the Gummy Candies (Item Number 920526) and Lollipops (Item Number 924847) will be 1704.90.3550, HTSUS, 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 Milk Chocolate Candies (Item Number 914756) will be 9801.00.1098, HTSUS, which provides for: Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Other.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site ww.fda.gov/oc/bioterrorism/bioact.html.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
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 Frank Troise at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division