CLA-2-95:RR:NC:2:224 G86293
Elizabeth Muñoz
Applause Inc.
6101 Variel Avenue
Woodland Hills, CA 91367
RE: The tariff classification of a plush toy candy dispenser from China.
Dear Ms. Muñoz:
In your letter dated January 4, 2001, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is described as a Pez ( candy dispenser. The candy dispenser is attached to a plastic ring that enables the product to be attached to a child’s belt loop or backpack. The submitted sample is a panda toy animal, however the dispenser will be made in various animal characters. The candy dispenser mechanism is manufactured in Hungary and will be shipped to China for assembly with the plush components of the animal. The components consist of a head, arms, legs, the fabric covering the dispenser mechanism and a plastic ring attachment. All of the foregoing components are manufactured in China. The candies will be shipped from the United States to China for assembly into the final product. The sample will be returned, as requested.
Although the item is a functional candy dispenser, it has a more significant use as a toy because of the articulated arms and legs and also because of the plastic ring that allows the item to be manipulated as a toy.
The applicable subheading for the plush toy candy dispenser will be 9503.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other.” The rate of duty will be free.
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 Tom McKenna at 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division