The tariff classification of Milk Chocolate Hearts in a Molded Plastic Heart from Chile

NY E83817 July 21, 1999 CLA-2-18:RR:NC:SP:232 E83817 CATEGORY: Classification TARIFF NO.: 1806.90.9019; 3926.40.0000 Ms. Machelle Blair Wal*Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of Milk Chocolate Hearts in a Molded Plastic Heart from Chile Dear Ms. Blair: In your letter dated June 17, 1999, you requested a tariff classification ruling. You submitted descriptive literature and a sample with your request. The sample is being returned to you as per your request. The sample consisted of silver foil-wrapped milk chocolate hearts, 1½ inches high by ½ inch thick, which will be shipped in a clear molded heart-shaped plastic container on which is printed the Valentine’s day saying “Be Mine”. The acrylic heart is refillable and reusable, and therefore not to be considered as ordinary packing for the chocolates. The sample’s label describes the candies as containing sugar, milk powder, cocoa butter, cocoa liquor, lecithin and vanillin. The applicable subheading for the chocolate hearts will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Confectionery: Other. The rate of duty will be 6.2 percent ad valorem. The applicable subheading for the molded plastic heart will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.  Articles classifiable under subheadings 1806.90.9019 and 3926.40.0000 HTS, which are products of Chile are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. 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 John Maria at 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division