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NY H83919

August 30, 2001

CLA-2-95:RR:NC:2:222 H83919


TARIFF NO.: 9505.10.2500; 1704.90.3550

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

RE: The tariff classification of Christmas Treasure Pops from China.

Dear Mr. Epstein:

In your letter dated July 31, 2001, you requested a tariff classification ruling, on behalf of The Topps Company, Inc., your client.

You are requesting the tariff classification on a product that is comprised of a ball shaped lollipop candy on a plastic stem that is attached to a hinged, hollow, cylindrical shaped plastic handle/container that will hold a hidden Christmas surprise: a Christmas ornament. After the candy is eaten, the plastic handle, designed to open, reveals a Christmas surprise. The surprise is a small, molded plastic hanging Christmas tree ornament shaped to resemble either Santa Claus eating a cookie or a personified (with eyes, nose, mouth and trunk legs) Christmas tree. Each handle contains one plastic Christmas ornament designed to fit inside.

The candy will be imported in three flavors: cherry, strawberry and watermelon. The cherry candy is composed of sugar, corn syrup, buffered lactic acid, artificial flavor and Red 40. The strawberry candy has the same ingredients as the cherry candy, except for the addition of natural flavors. The watermelon candy contains the following: sugar, corn syrup, buffered lactic acid, artificial flavor, Yellow 5 and Blue 1.

The merchandise does not make up a retail set for tariff purposes, nor is it a composite good for tariff purposes. It will be classified separately as candy and Christmas ornaments using GRI (General Rules of Interpretation) 1. The plastic case will be dutiable as packing, prorated accordingly. The samples will be returned, as requested.

The applicable subheading for the Christmas ornaments will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

The applicable subheading for the lollipop candy 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: OtherPut up for retail sale: Other.” The rate of duty will be 5.6 % ad valorem.

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 Masterson at 212-637-7090.


Robert B. Swierupski

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