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NY K87440

July 29, 2004

CLA-2-73:RR:NC:N1:113 K87440


TARIFF NO.: 7326.20.0070; 1704.90.3550

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

RE: The tariff classification of keyring candy dispensers from China.

Dear Mr. Rodriguez:

In your letter dated July 6, 2004, you requested a ruling on tariff classification.

The samples you provided are assorted keyring candy dispensers packaged with a roll of candy. The samples are the “FUZZY Farm” Pez Dispensers on keyrings. The assortment includes a cow, a pig, a donkey and a duck. Each soft animal figure encases a candy dispenser and is attached to a split ring. Since the attachment is a toy, the function of the article as a keyring provides the essential character of the item.

The applicable subheading for this product will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The general rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the Pez 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: Other: Other. The rate of duty will be 5.8% ad valorem. If the Pez candy is manufactured in the USA and sent to China and returned to the USA, the applicable subheading will be 9801.00.1096, Harmonized Tariff Schedule of the United States (HTS), which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or any other means while abroad. The rate of duty will be free.

Having examined the samples, we note that they do not conform to the country-of-origin regulations. The outer counter display box is marked with the Austrian address of Pez International. The inner retail box is marked in the following manner:

In approximately 1 mm. print, the words “Produced in China for:” appear on the left side of the back of the retail box among those words in four different languages. On the right side of the box, the words “PEZ International AG A-4050 Traun/Austria” in bolder print and in approximately 2-mm. size appear. Each figure is marked with a textile tag that has only the Austrian address.

Because a reference to a locality other than that of manufacture appears on the imported keyrings when they are imported into the U.S., it is necessary to consider the necessity for additional marking. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. The purpose of this requirement is to prevent the possibility of misleading or deceiving the ultimate purchaser of an article as to the actual origin of the imported good. We suggest that you contact your local Customs port for advice on correct country-of-origin marking before the merchandise is imported.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 James Smyth at 646-733-3018.


Robert B. Swierupski

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