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D81314 D8 Ruling Active

The tariff classification of an imitation gumball machine and plastic containers from China

Issued September 9, 1998 by U.S. Customs and Border Protection.

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D8 D81314 (September 9, 1998)

Tariff classification

HTS codes: 3924.90.5500, 9503.90.0045

Headings: 9503, 3924

Product description

Item #611859, "Dudley's Friends Jelly Bean Candy Machine," is a plastic representation of a miniature gumball machine. The article incorporates a plastic gear mechanism which, upon turning a knob, will release a small candy placed inside the top globe portion. The figure of a rabbit and decorated eggs adorns the top of the empty gumball device. The base of the product is hollow to permit use as a small coin bank. A slot is located at the back of the base and the bottom is detachable for easy removal of the coins. The "Disney Pooh Party Cups," item #612429, are empty plastic containers for use in holding candies or other small articles. The cups are square in shape and have a swivel plastic handle which enables them to be carried like a basket. A two dimensional figure of the character "Pooh" is permanently affixed on the front of each cup. They will be packaged in sets of two inside a cellophane bag with a header card. Your samples are being returned as requested.

CBP rationale

candies or other small articles. The cups are square in shape and have a swivel plastic handle which enables them to be carried like a basket. A two dimensional figure of the character "Pooh" is permanently affixed on the front of each cup. They will be packaged in sets of two inside a cellophane bag with a header card. Your samples are being returned as requested. The applicable subheading for the "Dudley's Friends Jelly Bean Candy Machine," item #611859, 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 subheading for the "Disney Pooh Party Cups," item #612429, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

Full text

NY D81314 September 9, 1998 CLA-2-95:RR:NC:SP:225 D81314 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 3924.90.5500 Ms. Laurie Fassett Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of an imitation gumball machine and plastic containers from China Dear Ms. Fassett: In your letter dated August 6, 1998, received in this office on August 16, 1998, you requested a tariff classification ruling. Item #611859, "Dudley's Friends Jelly Bean Candy Machine," is a plastic representation of a miniature gumball machine. The article incorporates a plastic gear mechanism which, upon turning a knob, will release a small candy placed inside the top globe portion. The figure of a rabbit and decorated eggs adorns the top of the empty gumball device. The base of the product is hollow to permit use as a small coin bank. A slot is located at the back of the base and the bottom is detachable for easy removal of the coins. The "Disney Pooh Party Cups," item #612429, are empty plastic containers for use in holding candies or other small articles. The cups are square in shape and have a swivel plastic handle which enables them to be carried like a basket. A two dimensional figure of the character "Pooh" is permanently affixed on the front of each cup. They will be packaged in sets of two inside a cellophane bag with a header card. Your samples are being returned as requested. The applicable subheading for the "Dudley's Friends Jelly Bean Candy Machine," item #611859, 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 subheading for the "Disney Pooh Party Cups," item #612429, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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

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