The tariff classification of "Merry X’mas chocolate sucker " from China

NY J86514 July 25, 2003 CLA-2-18:RR:NC:SP:232 J86514 CATEGORY: Classification TARIFF NO.: 1806.90.9019; 4819.50.4040 Ms. Renae Sonnenberg Walgreen Co. 304 Wilmot Road, MS #3395 Deerfield, IL 60015 RE: The tariff classification of “Merry X’mas chocolate sucker “ from China Dear Ms. Sonnenberg: In your letter received June 27, 2003, you requested a tariff classification ruling. You submitted descriptive literature and a prototype product sample with your request. The subject merchandise is the “Merry X’mas chocolate sucker” in a retail gift package. This is a 3 inch diameter chocolate sucker, or lollypop, weighing 45 grams, net, blister packed and placed inside a cardboard container. The entire front of the box has an additional flap secured by a hook and loop closure. A hole in the flap allows the purchaser to see the sucker within the box. The lollypop is decorated with frosting to represent one of four characters from the movie “Santa Claus is Coming to Town”. The sample submitted was of Santa Claus. When the flap is opened, a musical chip plays the song “Santa Claus is Coming to Town”. There is an area on the inside of the flap for inscribing “To” and “From” if the item is given as a gift. The “Merry X’mas” chocolate sucker, although available more readily during the Christmas season, is not used in celebration of or for entertainment at Christmas time. Therefore, the item can not be classified as a festive article. The applicable subheading for the is “Merry X’mas” chocolate lollypop 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 percent ad valorem. You suggest that the paperboard packaging is classifiable as a printed greeting card of subheading 4909.00.4020, HTS. Although the packaging is designed in part to have the appearance and function of a “musical greeting card”, we find that its physical form takes it outside the scope of what can be considered a “card”. It is actually a rigid paperboard box, fully set up in imported condition. As such, it is classifiable in subheading 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers…: Other packing containers, including record sleeves, Other: Other: Rigid boxes and cartons. The rate of duty will be 0.5 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division