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NY A86865

September 16, 1996

CLA-2-95:RR:NC:FC: 225 A86865


TARIFF NO.: 9503.90.0030; 9503.49.0020; 9802.00.80

Mr. Stephen B. Keeney
Cap Toys Inc.
26201 Richmond Road
Bedford Heights, Ohio 44146-1439

RE: The tariff classification of full and partial animal figures from China

Dear Mr. Keeney:

In your letter dated August 20, 1996 you requested a tariff classification ruling.

Several samples of "Yuckers" were submitted with your inquiry. The item basically consists of a lollipop with a molded plastic figure attached to the end of the stick portion where one would normally hold the candy. The figures are pliable and rubber-like depicting creatures such as a frog, spider, grasshopper, etc. Some of the forms only represent the top or bottom half of the creature's body. It is envisioned that a child will suck on the lollipop and pretend to be eating an insect or other living form. The creature figures are removable from the lollipop stick and may be played with independent of, and upon consumption of, the lollipop.

As indicated in your letter, the lollipops will be manufactured here in the U.S., wrapped in cellophane, and exported to China where they will be combined with toy figures made in China. Upon assembly, the entire product will be packaged in a sealed transparent bag and placed in a retail carton which converts into a display box. In addition, you state that a desiccant packet, also manufactured in the U.S. and exported, will be placed into each retail carton to prevent moisture contamination of the lollipops.

The applicable subheading for the partially figured toys 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 full figured creatures will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. The rate of duty will be free.

With respect to the lollipops and desiccant packets subheading 9802.00.8065, HTS, provides for a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

On the basis of the information presented, it is the opinion of this office that the operations performed abroad to create "Yuckers" lollipop/toy combination are considered proper assembly operations or operations incidental to the assembly process. Therefore, the lollipops and desiccant are eligible for a partial duty exemption under subheading 9802.00.8065, HTS. An article entered under this tariff provision is subject to duty upon the full cost or value of the imported assembled article, less the cost or value of the U.S. components incorporated therein, upon compliance with the documentary requirements of 19 CFR 10.24.

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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