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NY C87392

May 21, 1998

CLA-2-95:RR:NC:SP:225 C87392


TARIFF NO.: 9503.50.0020

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

RE: The tariff classification of a musical toy from China

Dear Ms. Sisk:

In your letter dated April 27, 1998, received in this office on May 1, 1998, you requested a tariff classification ruling.

Although your product "Sound Bites" was ruled on in NY C85489 dated 4/15/98, the country of origin for the lollipops has been changed from the U.S. to China. In light of this change it was suggested that you obtain a new binding ruling from this office.

The instant article, called "Sound Bites", item #11150, is a musical handheld unit packaged with two flavored lollipop candies. The plastic housing unit contains two "AAA" size batteries and a musical chip. Four buttons are located on the outside of the unit. The product is designed to hold most standard size lollipops and will play musical beats at the touch of a button. It is intended that the lollipop be placed inside the mouth when playing the music for maximum sound effects. According to your letter, the entire "Sound Bites" unit, including all lollipops, will now be made and packaged in China.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 3 states, in pertinent part, the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Explanatory Note VIII to GRI 3(b) of the Harmonized Commodity Description and Coding System, page 4, states that: (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

The "Sound Bites" article, made up of a hand held unit, two lollipops and batteries, is considered a set for classification purposes. The lollipop stick, which is an integral component, serves as both a holder to the candy and as a conductor of sound waves from the hand held unit into the mouth. Although the candy portion is attractive from a commercial standpoint, it is both consumable and replaceable. Therefore, we have determined, in accordance with GRI 3(b), the essential character of this set to be imparted by the hand held sound device. This sound unit is considered the primary component in terms of its intended use, weight and value.

The applicable subheading for the "Sound Bites", item #11150, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free.

The importation of the candy lollipops is subject to regulations administered by the U.S. Food and Drug Administration (F.D.A.). Inquiries may be directed to that agency at the following location:

U.S. Food & Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, SW
Washington, D.C. 20204

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.


Robert B. Swierupski

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