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NY H83466




July 25, 2001

CLA-2-95:RR:NC:2:225 H83466

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550; 9502.10.0060

Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Place
1515 Broadway
New York, N. Y. 10036-8901

RE: The tariff classification of Marvel Treasure Pops from China.

Dear Mr. Epstein:

In your letter dated July 11, 2001, 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 Marvel 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 Marvel character. 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 Marvel character hidden inside. Each handle contains one plastic doll designed to fit inside. Your samples are returned as requested.

The applicable subheading for the Marvel plastic dolls will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other." The rate of duty will be free.

The applicable subheading for the lollipop portion of the Marvel 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 Alice Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division

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