The tariff classification of “Laser Pop” from China

N158495 April 22, 2011 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 8513.10.2000 Ms. Sarah Albertini-Bond Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23462 RE: The tariff classification of “Laser Pop” from China Dear Ms. Albertini-Bond: In your letter dated April 4, 2011, you requested a tariff classification ruling. A sample of the product was submitted with your request; it has been reviewed and returned. The product, “Laser Pop”, item number 121545, is described as a flashlight incorporating a lollipop. The country of origin for the “Laser Pop” is China. The “Laser Pop” is composed of a 5 inch handheld battery operated flashlight. On the side of the flashlight is the on/off button, which, when pressed, emits a red colored, star shaped smiley face beam of light. Within the handle/base portion is a two inch cylinder shaped hard candy. The consumer unscrews the base to lick the candy. Although the flashlight base may operate as a covering or holder for the lollipop, it clearly has the functionality of a flashlight long after the lollipop is consumed. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. Components of the “Laser Pop”, do not address one particular need or activity. Therefore, each item is classified separately. The applicable subheading for the Lollipop will be 1704.90.3550, Harmonized Tariff Schedule of the United States (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. The applicable subheading for the flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights." The general rate of duty will be 12.5 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/. This merchandise 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 Frank Troise at 646-733-3031 and Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division