CLA-2-95:RR:NC:SP:225 D81213
Mr. Carlos Yeung
Au'some Candies, Inc.
525 Milltown Road, Suite 208
North Brunswick, N.J. 08902
RE: The tariff classification of a bubble gum toy, lollipop toy
and candy filled toys from China
Dear Mr. Yeung:
In your letter dated July 29, 1998, received in this office
on August 12, 1998, you requested a tariff classification ruling.
You have submitted five samples with your inquiry. Two of
these articles, the "Sports Candy Dispenser" and "Mighty Chew
Bubble Gum Dispenser" are being addressed in a separate letter
(NY D81226).
The "Secret Message Bubble Gum Coder" consists of a rolled
strip of gum inside a plastic housing unit. A wheel inside the
apparatus contains raised letters from the alphabet. One may
manipulate the wheel to select a desired letter and, by pushing a
button, leave an impression of that letter on the gum strip. The
gum is removed by turning a knob at the side of the unit. In
continuing the process, one may spell out a secret message on the
gum which may then be read and consumed. The ingredients of the
gum are said to be sugar, gum base, corn syrup, citric acid,
artificial flavors and colors. The article is imported shrink
wrapped for retail sale.
The "Screamer" is composed of a lollipop that fits into a
battery operated plastic device resembling the lower torso of an
animal or creature. This device serves as a handle to hold the
lollipop while eating. It also functions as a toy in that it
produces a screaming voice and a light designed to illuminate the
lollipop. A lever at the back of the unit may be pressed to
activate both features. The item operates on one button cell
battery (included) and will be packaged on a blister card. The
ingredients of the lollipop are stated as sugar, corn syrup,
buffered lactic acid, artificial flavors, and natural and
artificial colors.
The "Handy Candy Tools" will come in three assortments. The
submitted sample consists of an imitation saw, pliers, a plastic
belt (which we will refer to as a tool holder) and candy. A
second assortment will include an imitation screwdriver, hammer,
a tool holder and candy. The third version will consist of all
four tools, a tool holder and candy.
The tool holder in each set is constructed of plastic loops
and is designed to slide onto a child's belt. The handles of
each tool are made of clear plastic and are filled with multi-colored hard candies. The candy is removable for consumption and
is said to consist of dextrose, corn syrup, malic acid, magnesium
stearate, artificial flavors, natural and artificial colors, and
carnauba wax. The plastic toy tools have no functional use and
may be used as toys long after eating the candy. The product
will be imported on a blister card.
It is the opinion of this office that the "Secret Message
Bubble Gum Coder" and the "Screamer" are composite goods, which
are goods that consist of different materials or are made up of
different components. Classification is based upon the General
Rules of Interpretation. GRI 3(b) states in part that "composite
goods made up of different components which cannot be classified
by reference to 3(a), shall be classified as if they consisted of
the material or component which gives them their essential
character." Clearly the candy plays an integral role in the use
of these toys, providing amusement while also remaining an edible
product. It is the ultimate use of these items, in the hands of
a child, that lead us to make an essential character
determination as toys.
Unlike the above articles, the "Handy Candy Tools" are not a
composite good, nor do they constitute a set for classification
purposes. Although put up together, the collection of articles
do not share a common purpose or satisfy a particular need.
Eating candy and playing with toys are two separate and distinct
activities. Therefore, each item in this retail package is
separately classifiable.
The applicable subheading for the "Secret Message Bubble Gum
Coder" and the "Screamer" will be 9503.90.0045, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
toys: other: other toys and models. The rate of duty will be
free.
The applicable subheadings for the "Handy Candy Tools" are
as follows:
The plastic tools will be 9503.90.0045, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
toys: other: other toys and models. The rate of duty will be
free.
The tool holder (belt) will be 9503.90.0070, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other toys: reduced-size ("scale") models and similar
recreational models, working or not; puzzles of all kinds; and
accessories thereof: other: parts and accessories.
The rate of duty will be free.
The multicolored candies 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: Confections or sweetmeats ready for consumption:
Other: Other...Put up for retail sale: Other. The duty rate will
be 6.1 percent ad valorem.
Additional requirements may be imposed on these products by
the U.S. Food and Drug Administration. Inquiries may be directed
to that agency at the following location:
U.S. Food & Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, SW
Washington, D.C. 20204
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
Alice J. Wong at 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division