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NY L80181




October 28, 2004

CLA-2-39:RR:NC:SP:221 L80181

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Ms. Joanne Harmon
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of candy dispensers from China.

Dear Ms. Harmon:

In your letter dated October 7, 2004, you requested a tariff classification ruling.

The samples provided with your letter are identified as Valentine and Easter Mini Candy Dispensers. The products are molded plastic dispensers designed for household use to hold and dispense candy. These dispensers consist of a base shaped like a house or shack with an open door, a clear tube that protrudes through the top of the shack, and a plastic animal that sits on top of the tube. CVS item number 303421 is marketed during the Valentine season and is decorated with animals such as a bear or a dog. CVS item number 304770 is marketed during the Easter season and is decorated with animals such as a chick or a bunny. The bases are labeled “Love Shack,” “Be Mine,” “Bunny Shack” and “Chick Coop.” The tubes are designed to be filled with your own candy. The dispensers measure approximately 11 inches in height and 3 inches by 2½ inches at the base. The plastic base makes them suitable for use on a table. There is a spring mechanism that dispenses candy through the open door of the shack when the tube is pressed down. The samples are being returned as you requested.

The applicable subheading for the Valentine and Easter Mini Candy Dispensers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware and other household articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4% 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.

Sincerely,

Robert B. Swierupski
Director,

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