The tariff classification of assorted toys from China and candy of U.S. origin

NY E83604 July 19, 1999 CLA-2-95:RR:NC:SP:225 E83604 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9503.90.0045; 1704.90.3550; 9801.00.1097 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of assorted toys from China and candy of U.S. origin Dear Ms. Chip: In your letter dated June 16, 1999, received in this office on June 18, 1999, you requested a tariff classification ruling. Samples of the products were submitted with your inquiry. The first article is a plastic imitation of the “McDonald’s®Happy Meal” food pack. Item #42495 consists of a cardboard food tray that holds a simulated miniature version of chicken nuggets, French fries and soda. A small sheet of stickers serves as the token “surprise”. The play food articles are sealed together in a blister package. The “Pez®” Car Candy Dispenser”, item #45401, is composed of a plastic toy car and a sealed package of Pez® fruit flavored candies. The toy car has free rolling wheels with a rear suspension system. The head of a character juts out from behind the dashboard. The car has a unique trunk feature, which permits storage and dispensing of the Pez® candies. A single Pez® will pop out from the trunk when the car is pushed down. In a phone conversation, you had indicated that the Pez® candy would be made and packaged in the U.S. then shipped to China where it will be blister packed with the car. The “McDonaldland® Check Out Express”, item #42498, consists of plastic toy articles in the form of a cash register, play coins, credit card, cheeseburger, chicken nuggets, fries, soda and imitation condiments. There are also two “surprises” in the set, which consist of a plastic top that resembles a hamburger and a small sheet of stickers. The cash register has several buttons and features a spring activated, pop-out, drawer. The “McDonaldland® Deluxe Grill”, item #41400, is a large plastic imitation grill designed to simulate the kind used in a fast food chain. It will include plastic toys depicting hamburgers, fries, sodas, chicken nuggets, condiments, a plastic tray, deep fry basket, plastic spatula, scoop, and menu. In addition, there will be two “surprises” in the set, which consist of a plastic top that resembles a hamburger and a small sheet of stickers. The applicable subheading for the “McDonald’s® Happy Meal”, item #42495, and “McDonaldland® Check Out Express”, item #42498, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the McDonaldland® Deluxe Grill”, item #41400, 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 toy car and edible candy which comprise the “Pez® Car Candy Dispenser”, item #45401, are not considered a set because they are not put up together for one particular need or activity. Eating candy and playing with toys are two distinct activities. The items must be separately classified as follows: the toy car is classifiable in 9503.90.0045, HTS, which provides for other toys: other: other toys and models and qualifies for a free rate of duty; the Pez® candy is classified as 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. The rate of duty will be 5.8 percent ad valorem. Please note that, upon compliance with the requirements of 19 C.F.R. §10.1, the Pez® candy, will be eligible for duty free treatment under 9801.00.1097, HTS, which provides for 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. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division