NY A84164

June 25, 1996

CLA-2-17:RR:NC:FC:232 A84164

CATEGORY: Classification

TARIFF NO.: 1704.10.0000; 1704.90.3505; 1806.32.9000; 4911.91.2040;
7117.90.5500; 7117.90.7500; 9503.49.0020; 9504.90.9080; 9801.00.1098

Mr. Stephen L. Fodor

Kuehne & Nagel, Inc.

770 Atlanta South Parkway

Atlanta, GA 30349

RE: The tariff classification of Assortment Packs from Hong Kong.

Dear Fodor:

In your letter dated May 24, 1996, on behalf of Future Sales &
Liquidations, Inc., you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The
merchandise in question is \"Sweets \'N Treasures\" assortment packs:
cellophane packets filled with candies and small plastic playthings. The
sample packets are similar in nature but do not have identical items
packed in each. All of the items in the packets are shipped to Hong Kong
where they are grouped and packed. The candy portion of the packs
consists of Tootsie Roll Midgees and Smarties from the United States,
plus gumballs, lollipops, and jaw breakers from Canada. The packets all
contain a small, hand-held bagatelle game, a sheet of paper stickers,
and other items such as a plastic bracelet or plastic frog; all made in
China.

The Tootsie Roll Midgees are small (approximately 1 1/4 inch long) candy
bars, said to contain corn syrup, sugar, partially hydrogenated soybean
oil, condensed skim milk, cocoa, whey, lecithin and flavors. The
Smarties, which are packed in 3 tablet paper pouches and multi-flavor,
clear plastic-wrapped rolls, are stated to contain dextrose, corn syrup,
citric acid, calcium stearate and assorted flavors and colors. The
gumballs, 1/2 inch diameter, multi-colored spheres, are said to consist
of a gum base, with a thin, hard coating of sugar, dextrose, corn syrup,
tapioca dextrin, carnauba wax, corn starch, and various flavors and
colors. The jawbreakers, 3/4 inch, multi-colored spheres, are said to be
dextrose, sugar, corn syrup, citric acid, tapioca dextrin, carnauba wax,
confectionery glaze, corn starch and assorted flavors and colors in a
thick, hard shell over a gum base. The lollipops are stated to contain
sugar, corn syrup, citric acid, and various flavors and colors.

The applicable subheading for the gumballs will be 1704.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides
for Sugar confectionery (including white chocolate), not containing
cocoa: Chewing gum, whether or not sugar-coated. The rate of duty will
be 4.7 percent ad valorem. The gumballs do not qualify for preferential
treatment under the North American Free Trade Agreement (NAFTA) because
they have been transshipped, noting General Note 12 (l).

The applicable subheading for the lollipops and the jawbreakers 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. These items do not qualify for
preferential treatment under the North American Free Trade Agreement
(NAFTA) because they have been transshipped, noting General Note 12 (l).

The applicable subheading for the stickers will be 4911.91.2040,
Harmonized Tariff Schedule of the United States (HTS), which provides
for Other printed matter, including printed pictures and photographs:
Other: Other: Lithographs on paper or paperboard: Not over 0.51 mm in
thickness\...Other. The rate of duty will be 10.6 cents per kilo.

The applicable subheading for the plastic bracelets, if valued not over
20 cents per dozen, will be 7117.90.5500, Harmonized Tariff Schedule of
the United States (HTS), which provides for Imitation jewelry: Other:
Other: Valued not over 20 cents per dozen pieces or parts: Other. The
rate of duty will be 7.2 percent ad valorem. The applicable subheading
for the plastic bracelets, if valued over 20 cents per dozen will be
7117.90.7500, Harmonized Tariff Schedule of the United States (HTS),
which provides for Imitation jewelry: Other: Other: Valued over 20 cents
per dozen pieces or parts: Other: Of plastics. The rate of duty will be
free.

The applicable subheading for the plastic frogs or other plastic animals
will be 9503.49.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other toys; reduced-size (\"scale\") models
and similar recreational models, working or not; puzzles of all
kinds\...Toys representing animals or non-human
creatures\...Other\...Toys not having a spring mechanism: Other. The
rate of duty will be free.

The applicable subheading for the bagatelle games will be 9504.90.9080,
Harmonized Tariff Schedule of the United States (HTS), which provides
for Articles for arcade, table or parlor games, including pinball
machines, bagatelle, billiards and special tables for casino
games\...Other: Other. The rate of duty will be free.

The applicable subheading for the Smarties 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 Tootsie Roll Midgees will be
1806.32.9000, Harmonized Tariff Schedule of the United States (HTS),
which provides for Chocolate and other food preparations containing
cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The
rate of duty will be 6.7 percent ad valorem.

Upon compliance with the requirements of 19 CFR 10.1, the applicable
subheading for the U.S. made confectionery (Tootsie Roll Midgees and
Smarties) will be 9801.00.1098, Harmonized Tariff Schedule of the United
States (HTS), 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. The rate of duty will be free.

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