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NY J86015

May 20, 2003

CLA-2-42:RR:NC:TA:341 J86015


TARIFF NO.: 4202.32.2000 ; 1704.90.3550

Mr. Dan E. Allen
Miami Valley Worldwide, Inc.
1300 E. Third Street
Dayton, OH 45403

RE: The tariff classification of child’s coin purse with candy from China.

Dear Mr. Allen:

In your letter dated April 21, 2003, on behalf of Ross Acquisition dba/Galerie Au Chocolat, you requested a classification ruling for a child’s coin purse with candy.

The sample submitted is described as a “Barbie Pocket Pouch”. No style number was submitted. The item consists of a child’s coin purse filled with a pack of sugar candy. The purse is manufactured of polyvinyl chloride (PVC) sheeting. It measures approximately 3 ½”(W) x 4 ¼”(H) featuring a zippered top closure and a plastic “loop” carrying strap.

The applicable subheading for the coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem.

The applicable subheading for the sugar candy will be 1704.90.3550, HTS, which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeat ready for consumption: Other: Other Put up for retail sale: Other. The duty rate will be 5.6 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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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