CLA-2-17:S:N:N7:232 813291
Mr. Vito A. Pipitone
John F. Kilroy Co., Inc.
JFKIA
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport