The tariff classification of a "Power Gum Dispenser" from Hong Kong

NY A89619 December 16, 1996 CLA-2-85:RR:NC:1: 112 A89619 CATEGORY: Classification TARIFF NO.: 8543.89.9090; 9801.00.1098 Mr. Stephen B. Keeney CAP TOYS, INC. 26201 Richmond Road Bedford Hts., Ohio 44146-1439 RE: The tariff classification of a "Power Gum Dispenser" from Hong Kong Dear Mr. Keeney: In your letter dated November 15, 1996 you requested a tariff classification ruling. As indicated by the submitted sample, the "Power Gum Dispenser" is a battery operated motorized device contained in a plastic housing which is designed in the shape of a tape measure. The housing also contains a belt clip for attachment to clothing. In operation, "bubble tape" or gum, is fed through an opening in the dispenser when the user lifts a power button and activates the motorized roller assembly. The applicable subheading for the "Power Gum Dispenser" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.4 percent ad valorem. For merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 1997, the rate of duty will be 3.1 percent ad valorem. In your request, you indicate that the "bubble tape" will be manufactured in the United States and exported to Hong Kong for packaging together with the dispenser on a blister card. As such, the "bubble tape" is eligible for classification under subheading 9801.00.1098, HTS, which provides for other products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free provided the requirements of Section 10.1, Customs Regulations, are complied with. 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division