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NY J86797

August 13, 2003

CLA-2-39:RR:NC:SP:221 J86797


TARIFF NO.: 3926.10.0000; 9609.10.0000; 1704.90.3550

Miss Lisa A. Younkman
Frankford Candy & Chocolate Company
2101 Washington Avenue
Philadelphia, PA 19146

RE: The tariff classification of the “Barbie Diary Candy Dispenser” from China.

Dear Ms. Younkman:

In your letter dated July 16, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The Barbie Diary Candy Dispenser (Item #70408) consists of a molded plastic case with a paper diary glued to the inside of the front cover. A pencil is included. The back of the case has a compartment that holds dextrose candy. In their imported condition, these items are packaged for retail sale. However, the candy and the stationery components are not mutually complementary, not adapted to one another, and are not put up to meet one particular need or carry out a specific activity. Thus, the goods do not comprise a set, and each item is separately classifiable. The plastic case and paper pad, however, form a composite article and are classified together. The essential character is imparted by the plastic case which predominates by weight, bulk and value.

The applicable subheading for the plastic case and paper diary will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

The applicable subheading for the candy will be 1704.90.3550, 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 percent 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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