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NY J87838




August 13, 2003

CLA-2-95:RR:NC:SP:225 J87838

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.10.0000; 9503.90.0080

Ms. Linda D. Santos
Hasbro, Inc.
1027 Newport Ave.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of chewing gum pieces made in the United States and packed in a plastic toy canteen from China.

Dear Ms. Santos:

In your letter dated July 31, 2003, you requested a tariff classification ruling.

You submitted a sample of a “GI Joe Gum Bitz” identified as item number 11624. The item consists of a plastic toy canteen that measures approximately 3-1/2 inches in height x 1 inch in thickness x 2 inches in length. The canteen has a clip for hanging on a belt. The canteen is comprised of two halves and when the top half is removed a plastic packet of green chewing gum pieces is contained in the lower half. You state in your letter that the gum pieces are made in the United States and packed in the canteen in China and then returned to the United States. You also state in your letter that the intended use of the canteen is as a toy by a child three years of age and older playing the part of a soldier. This office concurs that the canteen is a toy, as a child would continue to derive amusement by playing with the canteen long after the contents were gone.

Although packaged together as a set, the item is not a set for Customs’ purposes. The classification of merchandise under the Harmonized Tariff Schedule (HTS) is governed by the General Rules of Interpretation (GRI'S). 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 “GI Joe Gum Bitz” when combined, do not address one particular need or activity. The consumption of candy and playing with toys are two separate and distinct activities. Therefore, each item in the retail package is separately classifiable.

The applicable subheading for the gum pieces of the “GI Joe Gum Bitz” identified as item number 11624 will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated. The rate of duty will be 4 percent ad valorem.

Based on the information provided by your office, the gum pieces will not be advanced in value or improved in condition by the operations performed aboard. Therefore, the gum pieces will be entitled to duty-free treatment under subheading 9801.00.1097, HTSUS, when returned to the U.S., assuming the documentation requirements of 19 C.F.R. §10.1 are met.

The applicable subheading for the plastic toy canteen of the “GI Joe Gum Bitz” identified as item number 11624 will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

Your sample is returned via the express service for which you purchased a shipping label.

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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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