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NY B80680

January 22, 1997

CLA-2:RR:NC:SP:225 B80680


TARIFF NO.: 9503.90.0030; 1704.90.3505; 9802.00.8065

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

RE: The tariff classification of a plastic toy from China and candy from Mexico

Dear Mr. Keeney:

In your letter dated December 20, 1996, received in this office on December 26, 1996, you requested a tariff classification ruling.

The product submitted, "Monster Mouth", item #4405 consists of a plastic toy incorporating a lollipop candy. The toy is composed of a 3 1/2 inch length plunger unit attached to a monster head. When the plunger is pushed it causes the the monster's mouth to open wide. Upon drawing back on the plunger the mouth snaps closed. The item features a lollipop designed to resemble a grotesque looking tongue. Upon insertion of the lollipop into the unit, the candy tongue will withdraw and pop out of the monster's mouth as the plunger is manipulated. Although the toy unit may operate as a handle for the lollipop, it clearly has amusement value long after the lollipop is consumed.

According to your letter, the lollipops will be manufactured and cellophane wrapped in Mexico prior to export to China where they will be inserted into the "Monster Mouth" toy. Upon assembly in China, the items will be placed in wrapped retail cartons. Each carton will contain one dessicant packet (of U.S. origin) to prevent moisture contamination of the lollipops.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). 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.

Components of the "Monster Mouth", when combined, do not address one particular need or activity. The consumption of candy and playing with toys are two separate and distinct activities. Therefore, each item in the retail package is separately classifiable.

The applicable subheading for the "Monster Mouth" toy 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 tariff provision for the lollipop (tongue) will be 1704.90.3505, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 6.3 percent ad valorem. The lollipops do not qualify for preferential treatment under the North American Free Trade Agreement (NAFTA) because they have been transshipped, noting General Note 12(l).

In regards to the 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 placement of the desiccant packets in retail cartons falls within the scope of operations incidental to the assembly process. Therefore, they 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 C.F.R. ?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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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