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NY F80200

December 20, 1999

CLA-2-95:RR:NC:SP:222 F80200


TARIFF NO.: 1704.90.3550; 9505.10.2500

Ms. Brigitte Day
UTC Overseas, Inc.
476 Broadway, Suite 5001
New York, NY 10013

RE: The tariff classification of a Christmas ornament from Hong Kong with hard candy from Germany.

Dear Ms. Day:

In your letter dated November 18, 1999, on behalf of your client, Stockmeyer (North America) Inc., you requested a classification ruling.

You have submitted a sample of a Christmas ornament with hard candy inside. The Christmas ornament consists of a tin box that is circular in design, painted winter scenes on both sides. It is composed of two parts that fit together. The Christmas ornament has a looped string attached to the top to allow it to hang on a Christmas tree.

The Christmas ornament contains individually wrapped hard candies. The ornament and the candy are not considered to be a set.

The applicable subheading for the individually wrapped hard candies will be 1704.90.3550, 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: otherput up for retail sale: other. The rate of duty will be 5.8 percent ad valorem.

The rate of duty for the coming year will be 5.6 percent ad valorem.

The applicable subheading for Christmas ornament will be 9505.10.2500, HTS, which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The rate of duty will remain unchanged for the coming year.

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 212-637-7090.


Robert B. Swierupski

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