CLA-2-39:RR:NC:SP:221 D83619
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of the "Candy Sports Bottle" from
China.
Dear Ms. Friedman:
In your letter dated October 9, 1998, on behalf of Au'Some
Candies, Inc., you requested a tariff classification ruling.
A sample was provided with your letter. The product,
described as a sports bottle, consists of a beverage/snack
container, molded from plastics material, shaped like a roller
blade. The shoe portion is a sports bottle, and is imported
empty. The blade portion can hold small snacks such as candy or
nuts, and is imported containing hard sugar-based candy. The
blade section holding the candy can be removed from the water
bottle.
You suggest that the candy and the beverage/snack container
form a set. However, the candy and the carrying container are
not put up together to meet a particular need or carry out a
particular activity. Neither do the candy and the container
constitute a composite good. Though these articles may be sold
together, each functions independently of the other, and each is
normally offered to the consumer separately. You also suggest that the sports bottle should be classified in subheading
3923.30.0090, HTS, which provides for articles for the conveyance
or packing of goods, of plastics...carboys, bottles, flasks and
similar articles. However, Customs Headquarters has ruled that
the articles of heading 3923 are those that are used in the
conveyance or packing of commercial goods.
The applicable subheading for the sports bottle will be
3926.90.9880, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, other. The
rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the candy will be
1704.90.3550, HTS, which provides for sugar confectionery not
containing cocoa: other. The rate of duty will be 6.1 percent 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. If you have any questions
regarding the ruling, contact National Import Specialist Joan
Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division