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NY K84547

April 23, 2004
CLA-2-39:RR:NC:SP:221 K84547


TARIFF NO. 3926.10.0000; 1704.90.3550; 4016.92.0000; 4910.00.2000; 4820.10.2020; 9503.90.0080; 9609.10.0000; 9017.80.0000

Mr. Angel Rodriguez
Panalpina, Inc.
1776 On-The-Green
67 Park Place
Morristown, NJ 07960-7103

RE: The tariff classification of a candy dispenser and school organizer from China.

Dear Mr. Rodriguez:

In your letter dated March 19, 2004, on behalf of your client PEZ Manufacturing Corp., you requested a classification ruling.

You have submitted two samples of candy dispensers. They are identified as “PEZ Cool School Tool” and “PEZ Racing Car”. No style numbers were indicated for these samples.

The first sample is identified as a “PEZ Cool School Tool” candy dispenser. The combination school organizer/candy dispenser consists of an eraser, a plastic ruler, a pencil, a paper memo pad, a single calendar sheet and wrapped PEZ candy. The candy can be placed in the dispenser located on the side of the school organizer. The organizer is made of plastic with a see through plastic top. The snap-on plastic top has a self closure made of textile. A plastic clip is attached to the school organizer/candy dispenser. The plastic clip allows the individual to clip the candy dispenser to a belt or book bag. The “PEZ Cool School Tool” organizer/candy dispenser is packaged in clear plastic on a header card.

The second sample is identified as a “PEZ Racing Car” candy dispenser. The candy dispenser is packaged with three packs of PEZ candy. The racing car is designed with a candy dispenser compartment beneath the driver. The car features a button to press and release the candy. The free wheeling toy vehicle is made of plastic. Although this item is designed to dispense candy it functions as a toy. The child can play with the racing car whether or not it is filled with candy. The “PEZ Racing Car” candy dispenser is packaged in a cardboard box with a clear plastic window.

Your letter of inquiry states that the candy is manufactured in Orange, CT. It is shipped to the manufacturer in China to be packaged with the finished article and returned to the United States.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The “PEZ Cool School Tool” and the “PEZ Racing Car” candy dispensers are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoaother (than certain enumerated) confections or sweetmeats ready for consumption: put up for retail sale. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the plastic “PEZ Cool School Tool” candy dispenser/school organizer will be 3926.10.0000, HTS, which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the eraser, when composed of rubber, will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the single sheet calendar will be 4910.00.2000, HTS, which provides for calendars printed on paper or paperboard in whole or in part by a lithographic process. The rate of duty will be free.

The applicable subheading for the memo pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be free.

The applicable subheading for the plastic ruler will be 9017.80.0000, HTS, which provides for “other” instruments for measuring length, for use in the hand. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the “PEZ Racing Car” candy dispenser toy will be 9503.90.0080, HTS, which provides for "other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: other." The rate of duty will be free.

The applicable subheading for the cased pencil will be 9609.10.0000, HTS, which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks; 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.

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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