The tariff classification of a candy filled toy and toy parts from China

NY D83037 October 28, 1998 CLA-2-95:RR:NC:SP:225 D83037 CATEGORY: Classification TARIFF NO.: 9503.49.0025; 1704.90.3550; 9503.90.0070 Ms. Regina M. Sisk Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of a candy filled toy and toy parts from China Dear Ms. Sisk: In your letter dated September 25, 1998, received in this office on September 29, 1998, you requested a tariff classification ruling. The first item, called "Headlights ," resembles a green reptile creature with a flexible body. The head of the creature incorporates a non-replaceable battery and lightbulb, which illuminates the head portion when squeezed. Inside his accordion style body, are small candies which may be dispensed by aligning the figure's tail to a small opening. The product may be refilled with similar type candies. The ingredients of the candy are: sugar, corn syrup, artificial flavors and colors FD&C yellow 5 and blue 1. You have stated in your letter that the candy will be manufactured in Mexico and shipped to China, where it will be poured into the toy creature and packaged on a blister card prior to importation. The second article is a "Star Wars Sword Pop" which will be imported in an incomplete state. The finished item will resemble a sword whose blade section is made up of solid candy. When a button on the sword's handle is pressed, it activates a light that illuminates the candy blade. A transparent cover is placed over the candy blade as a form of protection and may be used in its place upon consumption of the candy. You have indicated that only the handle and blade cover of the sword will be imported. The candy will be added here in the U.S. where it will be packaged for retail sale. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. . . ." This office views the "Headlights " product as made up of two separate components, the toy creature and the candy. The combination of the two articles does not fulfill a common purpose, nor do they share in satisfying 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 classifications for the "Headlights " will be as follows: the creature falls within subheading 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys, which carries a free rate of duty; and the applicable subheading for the candy will be 1704.90.3550, (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, which carries a 6.1 percent ad valorem rate of duty. Note that additional requirements may be imposed on the "Headlights " product 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 In regards to the components of the "Star Wars Sword Pop" we refer to Chapter 95 note 3 which states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." The handle and cover pieces of the "Star Wars Sword Pop" are classified within 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. 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