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NY A84759

July 11, 1996

CLA-2-95:RR:NC:FC: 225 A84759


TARIFF NO.: 9503.90.0030; 2106.90.9997; 1704.90.3505; 9801.00.10

Ms. Regina M. Bernard
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a plastic skull, food product, prepared candy mix and a toy bowl and spoon from Mexico, Canada, Spain and the U.S.

Dear Ms. Bernard:

In your letter dated June 12, 1996, you requested a tariff classification ruling.

Two variations of the product known as "Goosebumps Brain Bites", item numbers 22925 and 22929 were submitted with your inquiry. The first style #22925 consists of a plastic molded skull, "brain matter", a plastic spoon, plastic bowl and a package of "Secret Mix" prepared food. The skull is hollow and measures 2" in length by 3" in depth and 2" in height. The "brain matter" is composed of inverted sugar, sugar, water, high fructose corn syrup, algin, citric acid, potassium sorbate, artificial flavors and colors. The "brain matter" is stored within a clear molded plastic container with a screw cap, and is intended to resemble the human brain. The "brain" fits appropriately within the top portion of the skull. The "Secret Mix" contents are sugar, lactose, glucose, citric acid and dextrose. All ingredients are processed with carbon dioxide and packaged in a sealed bag. The prepared food product is intended to be mixed with a spoon in the plastic bowl. A child is instructed to remove the "brains" from the skull, place them in the bowl and eat. Similarly, one may also eat the "Secret Mix" concoction. The articles will be packaged on a blister card for retail sale. Item 22929 "Brain Bites" will include only the plastic skull and "brain matter" (in screw cap container) as described above.

According to your letter, the plastic skull, bowl and spoon are made in Mexico, the plastic brain container is made in Canada, the "brain matter" is made in the U.S. and the package of "Secret Mix" candy is made in Spain. You have requested classification for item numbers 22925 and 22929 as well as for the individual components. Your samples are being returned as requested.

In regards to item numbers 22925 and 22929, the "Brain Bites" products do not constitute a set for classification purposes. The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

Eating food and playing with toys are two separate and distinct activities. The components do not collectively address one particular need. Therefore, each item in the retail package is separately classifiable in both instances.

The applicable subheading for the plastic skull, plastic spoon and plastic bowl, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the prepared "Secret Mix" candy 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...put up for retail sale. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the "brain matter" will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.8 percent ad valorem.

HTSUS subheading 9801.00.10 provides for the duty-free entry of products of the U.S. that are 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, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1).

The "brain matter", which is made in the U.S., housed in its plastic container, of Canadian origin, may be returned free of duty under the provisions of subheading 9801.00.10, HTS, upon compliance with the documentation requirements of 19 CFR 10.1.

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 Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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