NY a86038: The tariff classification of Candy-Filled Bell from China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86038

                         August 19, 1996

CLA-2-17:RR:NC:FC:232 A86038  

CATEGORY:      Classification

TARIFF NO.:    1704.90.3505; 3926.40.0000

Mr. Mark S. Davies
Tower Group International, Inc.
4111-A Rose Lake Drive
P.O. Box 19169
Charlotte, NC 28217-9169

RE:  The tariff classification of Candy-Filled Bell from China.

Dear Mr. Davies:

     In your letter dated July 17, 1996, on behalf of Smith
Enterprises, Inc. of Rock Hill, South Carolina, you requested a
tariff classification ruling.

     You submitted a sample and descriptive literature with your
request.  The merchandise in question is a hard, clear plastic
bell, without a clapper, which is 7 1/2 inches tall and which has
a bottom diameter of 4 inches, with a ribbon and a jingle bell
tied at the neck, and filled with foil-wrapped hard candies.  The
candies are said to consist of corn syrup and sugar, with traces
of citric acid, artificial flavors and colors.  

     The applicable subheading for the candy 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: Confections or
sweetmeats ready for consumption: Other: Other...Put up for
retail sale.  The rate of duty will be 6.5 percent ad valorem.   

     The applicable subheading for the plastic bell will be
3926.40.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other articles of plastics...:
Statuettes and other ornamental articles.  The rate of duty will
be 5.3 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 this 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 John
Maria at 212-466-5730.



                                        Sincerely,




                                        Roger J. Silvestri
                                        Director,
                                        National Commodity
                                        Specialist Division