The tariff classification of "PEZ Candy and Dispensers" in a steel container from China and the United States

NY M83588 June 2, 2006 CLA-2-73:RR:NC:N1:113 M83588 CATEGORY: Classification TARIFF NO.: 7310.29.2550; 1704.90.3550; 9801.00.1097 Mr. Karl Krueger Danzas Intercontinental 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of “PEZ Candy and Dispensers” in a steel container from China and the United States Dear Mr. Krueger: In your letter dated May 9, 2006, on behalf of PEZ Candy Manufacturing, you requested a tariff classification ruling. The merchandise consists of 3 standard plastic PEZ dispensers and 3 packages of PEZ candies stored in a steel box with a removable lid. The dispensers have heads with faces that resemble the three hosts of the Orange County Choppers Show. The rectangular box measures approximately 8 inches wide by 7 inches high by 3 inches deep. The dispensers and box are made in China. The candies are made in the United States and then exported to China to be packed inside the box with the dispensers. The applicable subheading for the steel container will be 7310.29.2550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tanks, casks, drums, cans, boxes and similar containers for any material…of iron or steel, of a capacity not exceeding 300 liters…of a capacity of less than 50 liters, other, other. The rate of duty will be free. The applicable subheading for the PEZ dispensers and PEZ candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other. The regular rate of duty will be 5.6 percent ad valorem. The PEZ candy, stated to be of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the PEZ candy will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Website www.fda.gov/oc/bioterrorism/bioact.html. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division