The tariff classification of Chocolate Covered nuts in a Presentation Case from England and China

NY K84555 April 20, 2004 CLA-2-18:RR:NC:SP:232 K84555 CATEGORY: Classification TARIFF NO.: 1806.90.9019; 3924.90.5500 Ms. Ronna Martfeld Wal*Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of Chocolate Covered nuts in a Presentation Case from England and China Dear Ms. Martfeld: In your letter dated March 24, 2004, you requested a tariff classification ruling. You submitted descriptive literature, a product photograph, and a sample with your request. The sample is being returned as per your wish. The subject merchandise is a black, household storage box made of paperboard covered with cellular plastic sheeting with textile reinforcement. The box, which originates in China, has a clear plastic lid, through which the contents are visible. The interior of the case is made of cardboard with a black flocked lining. The plastic lid is raised for access to the contents, and there is no securing or locking mechanism. The contents of the box are six paper packets of milk chocolate-coated nuts that are said to be coming from England. The nuts in the sample were almonds, pecans, walnuts and hazelnuts, although it appears that there is a different assortment in the photo supplied. None of the nuts seem to be peanuts, however. The applicable subheading for the chocolate covered nuts 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. The applicable subheading for the storage box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 Section 304 of the Tariff Act of 1930, as amended (19 USC 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 USC 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry. 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