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NY B86932

July 1, 1997

CLA-2-95:RR:NC:SP:232 B86932


TARIFF NO.: 1704.90.3505; 2833.29.5000; 9503.49.0020; 9801.00.1096

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

RE: The tariff classification of Candy Babies from China.

Dear Mr. Keeney:

In your letter dated June 13, 1997 you requested a tariff classification ruling.

A sample and descriptive information were submitted with your request. Candy Babies (item #4815) are described as collectible stuffed animals, which will be produced in China in at least 12 different animal styles. The submitted sample is a stuffed animal in the form of a rabbit. The Candy Babies have animal heads and appendages which are stuffed with polyester fill. The animal's main body cavity will have a reusable zip lock plastic bag sewn inside that is filled with Nerds candy. The candy, in the form of small multi-colored pieces, consists of sugar, dextrose, corn syrup, malic acid, flavors and small quantities of various other ingredients. The Nerds candy is produced in the United States. It is shipped to China in bulk packages where it is repackaged into the zip lock bags inside each Candy Babies animal. A desiccant packet (calcium sulfate), also produced in the United States, will be shipped in bulk to China, where the manufacturer will place one packet in each retail carton.

The applicable subheading for the various Candy Babies stuffed animals will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals...other...toys not having a spring mechanism: other. The rate of duty will be free.

The applicable subheading for the Nerds candy will be 1704.90.3505, HTS, which provides for Sugar confectionery...not containing cocoa...other: confections or sweetmeats ready for consumption...other...other...put up for retail sale. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the desiccant will be 2833.29.5000, HTS, which provides for Sulfates; alums; peroxosulfates (persulfates)...other sulfates...other...other. The rate of duty will be 3.7 percent ad valorem.

Upon compliance with the requirements of 19 CFR 10.1, the Nerds candy and the desiccant, which are both American made products which are packaged in China, are classifiable under subheading 9801.00.1096, 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 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 212-466-5730.


Gwenn Klein Kirschner
Chief, Special Products Branch

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