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NY F85841




May 2, 2000

CLA-2-95:RR:NC:SP:225 F85841

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.50.0020; 3923.90.0080; 3924.90.5500

Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101

RE: The tariff classification of a toy monster, toy instrument and plastic candy dispensers from China

Dear Ms. Chip:

In your letter dated April 3, 2000, received in this office on April 5, 2000, you requested a tariff classification ruling.

Five samples were submitted to this office. For administrative purposes, item’s #45409 and #45405 have been separated from this letter and will be addressed in another letter to you, see our reference number F85297.

This letter concerns item’s #45479, #45442 and #45444. The “Universal Monsters Coffin and Tombstone Assortment,” item #45479, is composed of a full-figured plastic monster and a candy filled container designed to resemble either a coffin or tombstone. The monster’s torso and legs are made of rigid molded plastic. His arms and head are jointed and are made of soft, squeezable, plastic. The submitted figure portrays Frankenstein with bolts sticking out of his neck. He will be packaged with a clear plastic container that resembles either a coffin or tombstone. The container is not of substantial construction and is not designed for prolonged use. The novelty container will be imported empty and will be filled with multi-colored candies here in the U.S.

The next article, #45442 is a “KISS Guitar Candy Dispenser.” The item is a clear plastic container that resembles a guitar. The guitar measures 6” in length and has a soft plastic strap. It will be imported empty and filled in the U.S. with multi-colored candies before being packaged for retail on a blister card.

Item #45444, “KISS Candy Rock ‘N Roll Candy Dispenser” is a black, white and red, reusable plastic container that depicts the faces of four band members from the rock group KISS. The container measures approximately 4” X 3” X 1 ½.” The item dispenses candy by means of pressing down on a guitar handle, which causes a piece of candy to roll out the band member’s tongue. The container will be imported empty and will be filled with multi-colored candies here in the U.S. prior to retail sale. The dispenser will be packaged on a blister card.

According to your letter, the Frankenstein figure, toy guitar and plastic dispensers are all made in China and the candy is made in Canada. The components will be separately imported and packaged here in the U.S. for retail sale. In a phone conversation, it was agreed that the classification of the candy would not be addressed in this letter.

The components of the “Universal Monsters Coffin and Tombstone Assortment,” item #45479, are separately classified as follows: Frankenstein is classifiable in 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys, and qualifies for a free rate of duty; the plastic tombstone and coffin are classified as 3923.90.0080, HTS, which provides for articles for the conveyance or packing of goods, of plastics...other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the “KISS Guitar Candy Dispenser,” item #45442, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The duty rate is free.

The applicable subheading for the reusable “KISS Candy Rock ‘N Roll Candy Dispenser,” item #45444, will be 3924.90.5500, HTS, which provides for ... other household articles, of plastics. The duty rate will be 3.4 percent ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.

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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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