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NY A86925

September 27, 1996

CLA-2-39:RR:NC:TP:222 A86925


TARIFF NO.: 1704.90.3505; 3924.90.5500; 7323.99.9030

Mr. Stephen L. Fodor
Kuehne & Nagel
770 Atlanta South Parkway
Atlanta, GA 30349

RE: The tariff classification of a plastic bear bank and a wire basket from China.

Dear Mr. Fodor:

In your letter dated August 28, 1996, on behalf of your client Future Sales & Liquidations, Inc., you requested a tariff classification ruling.

You have submitted two samples that are identified as Exhibit A and Exhibit B. Exhibit A is a clear plastic bear bank that is filled with 3 ounces of Starlight Mint candy. The bear measures approximately 5 inches in height. This bear is wearing a red and green hat with a red and green scarf around the neck. There is a red and white gift wrapped package in front of the bear. A narrow slot has been cut in the back for inserting coins. There is a hole in the bottom of the bear for removal of the candy/coins. And this hole is closed with a circular piece of rubber that snaps into place.

Exhibit B is a star-shaped wire basket made of metal that has been filled with candy that is covered with strawberry design wrappers.

The applicable subheading for the candy in both the plastic bear bank and the wire basket, will be 1704.90.3505, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: other: other: put up for retail sale. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the plastic bear bank will be 3924.90.5500, HTS, which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the wire basket will be 7323.99.9030, HTS, which provides for table, kitchen or other household articles...of iron or steel, other: other: not coated or plated with precious metal, other: other, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 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 Alice Masterson at 212-466-5892.


Roger J. Silvestri

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