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NY J84521

June 2, 2003

CLA-2-95:RR:NC:SP:225 J84521


TARIFF NO: 1704.90.3550; 7117.19.9000; 9503.90.0080

Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

Dear Mr. Shapiro:

In your letter dated May 13, 2003 you requested a tariff classification ruling on behalf of your client The Topps Company, Inc.

The product consists of three components. The first is strawberry flavored pieces of candy wrapped in cellophane. The second is a triangular shaped metal pendant with paper decals on two sides. The third is a plastic pyramid shaped article, known as the Millennium Eye, which also serves as the retail packing for the other two items. The merchandise is themed to tie-in to a popular game, “Yu Gi Oh”. However, none of the components are part of the game. Further, the components are not a set for classification purposes.

Although you are in agreement that the retail package is not a set for classification purposes, you are of the opinion that both the Millennium Eye and the metal pendant should be classified within the Heading for toys. We do not agree. The pendant has the appearance of a piece of jewelry, it is called by a name for jewelry, and it is capable of being worn as jewelry.

The Millennium Eye, although capable of being worn, is not the size or shape of jewelry. The item has a well-developed storyline as a magical tool needed by a specific character. The actual plastic article is an imitation of the fictional magical tool, and is thus a toy. By using the toy version of the article, the child can roll play as that specific character.

HTS number 7907.00.6000, other articles of zinc, suggested as an alternative classification does not apply. The 7117 Heading is a more specific HTS number for the item.

Your sample is returned as requested.

The applicable subheading for the strawberry flavored candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery, not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The rate of duty will be 5.6 per cent ad valorem.

The applicable subheading for the metal pendent will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other. The rate of duty will be 11 percent ad valorem.

The applicable subheading for the Millennium Eye will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other: Other. The rate of duty will be free.

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 646-733-3026.


Robert B. Swierupski

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