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NY K83212




March 1, 2004
CLA-2-95:RR:NC:2:224 K83212

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie MD 21061

RE: The tariff classification of a “grasshead” novelty article from Hungary.

Dear Mr. Morgan:

In your letter dated January 29, 2004, you requested a tariff classification ruling on behalf of Exclusive Consumer Brands, Inc.

The “grasshead” consists of a plastic container designed to portray a whimsical cartoon character. A fabric pouch placed in a cavity at the top of the article contains grass seed and a growing medium. When water is applied, grass will eventually sprout and grow. Inside the container is a small bag of edible jelly candy in the shape of worms.

The applicable subheading for the “grasshead” container 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 subheading for the candy will be 1704.90.3550, 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 is 5.6 percent ad valorem.

Articles classifiable under subheading 1704.90.3550, HTS, which are products of Hungary are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” and then search for the term “T-GSP.”

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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