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NY H86142




January 4, 2002

CLA-2-95:RR:NC:2:224 H86142

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000; 1704.90.3550

Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of “Easter Push Pop Candy Toppers” from China.

Dear Mr. Shapiro:

In your letter dated December 11, 2001, you requested a tariff classification ruling, on behalf of The Topps Company, Inc., your client.

You are requesting the tariff classification on five items that are identified as “Easter Push Pop Candy Toppers”. The merchandise is five different candy push pops, each with a plastic Easter topper. The pops are hard sugar candy individually packaged in a rigid plastic container. The candy will be manufactured in the following flavors: blue raspberry, strawberry, watermelon and grape. The plastic container will correspond to the flavor of the candy that it holds. The toppers will represent two types of chick characters, a Mr. Egg and a Mrs. Egg character, respectively, and a bunny character. The pops candy may be eaten by removing the plastic cap and pushing the candy up. The toy topper may be removed from the plastic cap or may remain on the cap for play. The samples will be returned, as requested by your office.

The merchandise does not comprise a retail-set for tariff purposes, therefore the candy and the toy toppers are separately classified. Furthermore, the toy toppers are classified as toys, rather than as festive articles because their use is not restricted to a specific Holiday. The plastic container is considered packing, and as such is pro-rated between the cost of the toy topper and the candy.

The applicable subheading for the toy toppers in all five versions will be 9503.49.0000, 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.” The rate of duty will be free.

The applicable subheading for the pops candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: OtherPut up for retail sale: Other.” The rate of duty will be 5.6 % 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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