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June 11, 1999

CLA-2-95:RR:NC:2:224 E82435

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550; 7117.90.7500; 9503.49.0025; 9502.10.0060; 9503.90.0045

Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of treasure pops from China.

Dear Mr. Epstein:

In your letter dated May 20, 1999, you requested a tariff classification ruling, on behalf of The Topps Company, Inc., your client.

You are requesting the tariff classification on an item which is called a treasure pop. The merchandise at issue consists of a ball shaped lollipop candy on a plastic stem which is attached to a hinged, hollow, cylindrical shaped plastic handle/container, which will contain a surprise toy. After the candy is eaten, the plastic handle, which measures about 4 inches in length, is designed to be opened, revealing, and providing access to the small, molded plastic toy hidden inside as a surprise. Each handle contains one plastic toy designed to fit inside which is in the form of various animal figures (shark, gorilla, etc.), human figures (princess, cheerleader, etc.), monsters and other creatures (Martian, alien, etc.), toys (rocket, gun, castle, etc.), or plastic jewelry (pendants, etc.). Samples will be returned, as requested.

In your letter you state that the merchandise is a composite good, in other words, a set. The Explanatory notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTS) at the international level, state in Note (X) to GRI 3(b) that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie,classifiable in different headings; (b) consist of products or articles 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.

In this instance, the set criteria is not met since the candy and toys in the package are not put up together to meet a particular need or carry out a specific activity. Therefore, the treasure pop package is not classifiable as a set, and each item is classified individually.

The applicable subheading for the shark, alien, polar bear, gorilla, scarab, mummy, green bug, Martian, alligator, metal man, mermaid, bear, unicorn, dog, pig and tiger will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free.

The applicable subheading for the Troll, princess and cheerleader toys will be 9502.10.0060, Harmonized tariff schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed...Other.” The rate of duty will be free.

The applicable subheading for the gun, castle and rocket toys will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size (“scale”) models...and parts and accessories thereof: Other...Other toys and models.” The rate of duty will be free.

The applicable subheading for the lollipop portion of the treasure pop will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sugar confectionary (including white chocolate), not containing cocoa: Other...Put up for retail sale: Other.” The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the jewelry pendants will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.

The plastic case which holds the lollipop and the toy surprise is considered dutiable packing and is prorated accordingly.

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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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