F81177 F8 Ruling Active

The tariff classification of Pokemon treasure pops from China.

Issued January 6, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550, 9503.49.0025

Headings: 9503, 1704

Product description

, your client. You are requesting the tariff classification on an item that is called a Pokemon treasure pop. The merchandise at issue consists of a ball shaped lollipop candy on a plastic stem that is attached to a hinged, hollow, cylindrical shaped plastic handle/container that will hold a Pokemon character toy. The ingredients of the candy lollipop are: sugar, corn syrup, buffered lactic acid, artificial flavor, and various food colorings. After the candy is eaten, the plastic handle, which measures about four inches in length, is designed to be opened, revealing and providing access to a small plastic Pokemon character toy hidden inside. Each handle contains one plastic toy designed to fit inside, which in the case of the instant merchandise, represents various Pokemon characters. Pokemon toy depictions are considered toys representing non-human creatures for the purposes of the HTS. Samples will be returned, as requested.

CBP rationale

The applicable subheading for the Pokemon plastic toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Toys. The applicable subheading for the lollipop portion of the Pokemon treasure pops will be 1704.90.3550, Harmonized Tariff Schedule of the United Stated (HTS), which provides for “Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other… Put up for retail sale: Other.

Full text

NY F81177 January 6, 2000 CLA-2-95:RR:NC:2:224 F81177 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 9503.49.0025 Arlen T. Epstein Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, N. Y. 10036-8901 RE: The tariff classification of Pokemon treasure pops from China. Dear Mr. Epstein: In your letter dated December 20, 1999, you requested a tariff classification ruling, on behalf of The Topps Company, Inc., your client. You are requesting the tariff classification on an item that is called a Pokemon treasure pop. The merchandise at issue consists of a ball shaped lollipop candy on a plastic stem that is attached to a hinged, hollow, cylindrical shaped plastic handle/container that will hold a Pokemon character toy. The ingredients of the candy lollipop are: sugar, corn syrup, buffered lactic acid, artificial flavor, and various food colorings. After the candy is eaten, the plastic handle, which measures about four inches in length, is designed to be opened, revealing and providing access to a small plastic Pokemon character toy hidden inside. Each handle contains one plastic toy designed to fit inside, which in the case of the instant merchandise, represents various Pokemon characters. Pokemon toy depictions are considered toys representing non-human creatures for the purposes of the HTS. Samples will be returned, as requested. The applicable subheading for the Pokemon plastic toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Toys.” The rate of duty will be free. The applicable subheading for the lollipop portion of the Pokemon treasure pops will be 1704.90.3550, Harmonized Tariff Schedule of the United Stated (HTS), which provides for “Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other… Put up for retail sale: Other.” The rate of duty will be 5.6 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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