The tariff classification of a toy egg with pop-up chick and candy from China

N132425 December 3, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 1704.90.3550 Mr. Brian G. Pearce, C.C.S. CVS On-Site Import Client Liaison Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a toy egg with pop-up chick and candy from China Dear Mr. Pearce: In your letter dated November 10, 2010, you requested a tariff classification ruling on behalf of CVS Pharmacy Inc. A sample of the product referred to as a decorated Easter egg designed to hold jelly beans, item # 832409, was received with your inquiry. The item is comprised of a plastic egg that has a “Happy Easter” decal on its front center and a button right below the words. Additionally, jelly beans are visible through the clear plastic base of the egg. When the aforementioned button is depressed a baby chick pops up. The chick is depicted with an eggshell hat on its head which is actually the top portion of the item. Amusement will be derived by watching the baby chick emerge from the egg. The sugar confectionery jelly beans are pastel in color. Due to the independent nature of the toy egg with a pop-up chick and the jelly beans, they will be classified separately. The product is not considered a set for tariff purposes since they will be used for two separate and distinctly different activities. The sample will be returned as requested. The applicable subheading for the toy egg with pop-up chick will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the pastel colored jelly beans will be 1704.90.3550, HTSUS, 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 5.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The jelly bean portion of this inquiry is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division