CLA-2-39:OT:RR:NC:N4:421
Mr. Michael S. McCullough
Vandegrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of a candy dispenser from China
Dear Mr. McCullough:
In your letter dated April 13, 2011, on behalf of Au’some Inc., you requested a tariff classification ruling.
A sample, identified as Klik Ultra Candy Dispenser, was provided with your letter. The candy dispenser is composed of molded plastics. It is approximately 4 ¾ inches in height and is modeled after the PlayStation 3 controller. It is designed to dispense candy through means of a trigger. It will be imported and sold with candy. The candy is classified separately from the dispenser, and this ruling addresses only the classification of the dispenser.
You suggest classification in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), as a toy. However, the candy dispenser is a functional item in a novelty shape, and any amusement value is secondary to its utilitarian value.
The applicable subheading for the candy dispenser will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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
National Commodity Specialist Division