CLA-2-95:S:N:N7:224 813447
Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109-2508
RE: The tariff classification of a plastic M&M candy dispenser
from Hong Kong, China or Thailand.
Dear Mr. Lynch:
In your letter dated August 4, 1995, you requested a tariff
classification ruling on behalf of Cyrk, Inc.
The merchandise, identified as the M&M Big Guy Football
Player M&M Candy Dispenser, consists of a plastic cartoon
representation, approximately nine inches in height, of an M&M
candy. The figure has comical features including a whimsical
face, arms and legs, and a large letter "M" on the torso. One
arm is raised holding a football while the other arm holds a
football helmet. M&M candy can be loaded into the body of the
dispenser. When the arm holding the football is depressed candy
will propel out through an opening at the helmet.
In our opinion, the M&M Big Guy Football Player has a
significant use other than as a storage/dispenser container for
candy. The primary purpose of the article, with its
anthropomorphic features and durable quality and its ability to
provide amusement or enjoyment, is as a toy.
The applicable subheading for the M&M Big Guy Football
Player M&M Candy Dispenser will be 9503.49.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for
"Toys representing animals or non-human creatures (for example,
robots and monsters) and parts and accessories thereof: Other,
Toys not having a spring mechanism: Other." The rate of duty
will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport