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NY H81298

June 18, 2001

CLA-2-95:RR:NC:SP:222 H81298


TARIFF NO.: 9505.10.2500; 1704.90.3550

Mr. Spencer Hutchins
AKA International, Inc.
1200 South 192nd Street, Suite 103
Seattle, WA 98148

RE: The tariff classification of a Santa head mug and candy from China.

Dear Mr. Hutchins:

In your letter dated May 11, 2001, you requested a tariff classification ruling.

The submitted sample is a fine grain earthenware mug item #87228133. The mug is a three-dimensional representation of a Santa head. The beard portion of the Santa wraps around the entire mug to give the appearance of facial hair on the front and locks of hair protruding from under his cap in the back. The mug is decorated with a string of Christmas lights that extend around the rim. The mug’s handle is form by the cone portion of the Santa hat.

Your letter of inquiry states that the mug may or may not be imported with candy. The candy is called cherry hard candy. It is composed of sugar, corn syrup, citric acid, artificial flavors and artificial colors. If the candy is imported along with the mug, each item will require a separate classification.

The sample is returned as you requested.

The applicable subheading for the cherry flavored hard candy 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: Other...put up for retail sale: Other. The duty rate will be 5.6 percent ad valorem.

The applicable subheading for the Santa head mug will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

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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