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NY B87156

July 1, 1997

CLA-2-95:RR:NC:2:224 B87156


TARIFF NO.: 1704.90.3505; 9503.49.0020; 9801.00.1096

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

RE: The tariff classification of a potato head toy filled with candy from China.

Dear Ms. Bernard:

In your letter dated June 24, 1997, you requested a tariff classification ruling.

You are requesting the tariff classification on item number 51004 "Potato Head Candy". This product consists of a plastic Mr. Potato Head container filled with 30 grams of small candies. The plastic container for the candy is a comical representation of the Mr. Potato Head character, which is clearly designed for the amusement of children or adults. The Mr. Potato Head container is filled with candy in the form of small multi-colored pieces. The candy consists of dextrose, maltodextrin, corn syrup, malic acid, flavors and small quantities of various other ingredients. The candy which is called Tarts N Tinys is produced in the United States. The Mr. Potato Head containers, which are made in China, are filled with the candy and shrink wrapped in Mexico.

The applicable subheading for the Mr. Potato Head container/toy 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.

The applicable subheading for the Tarts N Tinys candy will be 1704.90.3505, Harmonized Tariff schedule of the United States (HTS), which provides for Sugar confectionary...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.

Upon compliance with the requirements of 19 CFR 10.1, the Tarts N Tinys candy which is an American made product, packaged in Mexico, is classifiable under subheading 9801.00.1096, 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 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 Tom McKenna at 212-466-5475.


Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity

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