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NY 813447




August 15, 1995

CLA-2-95:S:N:N7:224 813447

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109-2508

RE: The tariff classification of a plastic M&M candy dispenser from Hong Kong, China or Thailand.

Dear Mr. Lynch:

In your letter dated August 4, 1995, you requested a tariff classification ruling on behalf of Cyrk, Inc.

The merchandise, identified as the M&M Big Guy Football Player M&M Candy Dispenser, consists of a plastic cartoon representation, approximately nine inches in height, of an M&M candy. The figure has comical features including a whimsical face, arms and legs, and a large letter "M" on the torso. One arm is raised holding a football while the other arm holds a football helmet. M&M candy can be loaded into the body of the dispenser. When the arm holding the football is depressed candy will propel out through an opening at the helmet.

In our opinion, the M&M Big Guy Football Player has a significant use other than as a storage/dispenser container for candy. The primary purpose of the article, with its anthropomorphic features and durable quality and its ability to provide amusement or enjoyment, is as a toy.

The applicable subheading for the M&M Big Guy Football Player M&M Candy Dispenser will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other, Toys not having a spring mechanism: Other." The rate of duty will be free.

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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