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NY 801996

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October 6, 1994

CLA-2-84:S:N:N1:103 801996

CATEGORY: CLASSIFICATION

TARIFF NO.: 8479.89.9099

Ms. Carol A. Garrity
Garrett Hewitt International
147 Broadway
Hawthorne, NY 10532

RE: The tariff classification of gum dispensers from China

Dear Ms. Garrity:

In your letter dated September 9, 1994 you requested a tariff classification ruling.

You submitted information describing two types of handheld children's gum dispensers: one for use with rolls of gum and one designed to dispense sticks of gum. Each consists basically of a plastic housing containing an electric motor and gears, a replaceable battery, and a refillable compartment for storing a roll or several sticks of gum (in their imported condition, the units will not contain any gum). Drawings of the articles indicate the gum is dispensed through a slot in the housing.

The applicable subheading for the handheld children's gum dispensers will be 8479.89.9099, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other: other. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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