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NY D81213

September 4, 1998

CLA-2-95:RR:NC:SP:225 D81213


TARIFF NO.: 9503.90.0045; 9503.90.0070; 1704.90.3550

Mr. Carlos Yeung
Au'some Candies, Inc.
525 Milltown Road, Suite 208
North Brunswick, N.J. 08902

RE: The tariff classification of a bubble gum toy, lollipop toy and candy filled toys from China

Dear Mr. Yeung:

In your letter dated July 29, 1998, received in this office on August 12, 1998, you requested a tariff classification ruling.

You have submitted five samples with your inquiry. Two of these articles, the "Sports Candy Dispenser" and "Mighty Chew Bubble Gum Dispenser" are being addressed in a separate letter (NY D81226).

The "Secret Message Bubble Gum Coder" consists of a rolled strip of gum inside a plastic housing unit. A wheel inside the apparatus contains raised letters from the alphabet. One may manipulate the wheel to select a desired letter and, by pushing a button, leave an impression of that letter on the gum strip. The gum is removed by turning a knob at the side of the unit. In continuing the process, one may spell out a secret message on the gum which may then be read and consumed. The ingredients of the gum are said to be sugar, gum base, corn syrup, citric acid, artificial flavors and colors. The article is imported shrink wrapped for retail sale.

The "Screamer" is composed of a lollipop that fits into a battery operated plastic device resembling the lower torso of an animal or creature. This device serves as a handle to hold the lollipop while eating. It also functions as a toy in that it produces a screaming voice and a light designed to illuminate the lollipop. A lever at the back of the unit may be pressed to activate both features. The item operates on one button cell battery (included) and will be packaged on a blister card. The ingredients of the lollipop are stated as sugar, corn syrup, buffered lactic acid, artificial flavors, and natural and artificial colors.

The "Handy Candy Tools" will come in three assortments. The submitted sample consists of an imitation saw, pliers, a plastic belt (which we will refer to as a tool holder) and candy. A second assortment will include an imitation screwdriver, hammer, a tool holder and candy. The third version will consist of all four tools, a tool holder and candy.

The tool holder in each set is constructed of plastic loops and is designed to slide onto a child's belt. The handles of each tool are made of clear plastic and are filled with multi-colored hard candies. The candy is removable for consumption and is said to consist of dextrose, corn syrup, malic acid, magnesium stearate, artificial flavors, natural and artificial colors, and carnauba wax. The plastic toy tools have no functional use and may be used as toys long after eating the candy. The product will be imported on a blister card.

It is the opinion of this office that the "Secret Message Bubble Gum Coder" and the "Screamer" are composite goods, which are goods that consist of different materials or are made up of different components. Classification is based upon the General Rules of Interpretation. GRI 3(b) states in part that "composite goods made up of different components 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." Clearly the candy plays an integral role in the use of these toys, providing amusement while also remaining an edible product. It is the ultimate use of these items, in the hands of a child, that lead us to make an essential character determination as toys.

Unlike the above articles, the "Handy Candy Tools" are not a composite good, nor do they constitute a set for classification purposes. Although put up together, the collection of articles do not share a common purpose or satisfy a particular need. Eating candy and playing with toys are two separate and distinct activities. Therefore, each item in this retail package is separately classifiable.

The applicable subheading for the "Secret Message Bubble Gum Coder" and the "Screamer" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheadings for the "Handy Candy Tools" are as follows:

The plastic tools will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The tool holder (belt) will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: other: parts and accessories. The rate of duty will be free.

The multicolored candies will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), 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: Other. The duty rate will be 6.1 percent ad valorem.

Additional requirements may be imposed on these products by the U.S. Food and Drug Administration. 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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