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NY D83619

November 12, 1998

CLA-2-39:RR:NC:SP:221 D83619


TARIFF NO.: 1704.90.3550; 3926.90.9880

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.


Robert B. Swierupski

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