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NY H87624




February 27, 2002

CLA-2-95:RR:NC:2:224 H87624

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000; 9503.10.0060;
1704.90.3550

Yvette Vazquez
Trentech
115 West 30th St.
Suite # 707
New York, N.Y. 10001

RE: The tariff classification of a plastic toy candy dispenser from China and candy from the UK.

Dear Ms. Vazquez:

In your letter dated February 1, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Poo-pooing candy dispenser. The toy candy dispenser is constructed of plastic and will be made to represent a variety of characters, such as a reindeer, a pig, a rabbit, a snowman and Santa Clause (the submitted sample). The plastic toy is packaged with candy, and in addition there will be candy refills packaged separately. The items are not considered a set for the purposes of the HTSUSA therefore the toy and the candy will be separately classified. The classification for the candy is based on the assumption that these products contain no cocoa chocolate ingredient.

The applicable subheading for the pig, reindeer, rabbit and snowman toy candy dispensers will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for the Santa Clause toy candy dispenser will be 9503.10.0060, 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 dressedOther.” The rate of duty will be free.

The applicable subheading for the candy that is packaged with the candy dispenser, and the candy that is packaged separately 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: 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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