CLA-2-17:RR:NC:FC:232 A85048
Mr. Stephen B. Keeney
CAP TOYS, Inc.
26201 Richmond Road
Bedford Heights, OH 44146-1439
RE: The tariff classification of Rain Sticks from Mexico.
Dear Mr. Keeney:
In your letter dated June 20, 1996, you requested a tariff classification ruling.
You submitted a sample and descriptive literature with your request. The merchandise in question is "rain sticks", a plastic tube filled with 25 grams of small (1/4 inch), irregularly shaped, multi-colored pieces of gum. The gum is said to consist of a chewing gum base, coated with sugar, corn syrup, flavors, colors and confectioner's glaze. The clear plastic, non-refillable tube, one inch in diameter by 10 1/2 inches long, is fashioned with baffles throughout; thus making a rain-like sound as the gum cascades from end to end as the tube is rotated.
The applicable tariff provision for the chewing gum will be 1704.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar coated. The general rate of duty will be 4.7 percent ad valorem.
The applicable tariff provision for the plastic "rain stick" will be 9503.50.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other toys...: Toy musical instruments and apparatus and parts and accessories thereof... Instruments and apparatus. The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Maria at 212-466-5730.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division