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NY L82460




February 25, 2005

CLA-2-91:RR:NC:MM:114 L82460

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.91.20

Mr. Angel Rodriguez
Panalpina, Inc.
1776 On-The-Green
67 Park Place
Morristown, NJ 07960-7103

RE: The tariff classification of the Pez Sport Set from China

Dear Mr. Rodriguez:

In your letter dated February 8, 2005, on behalf of Pez Candy, Inc., you requested a tariff classification ruling on the Pez Sport Set from China. A sample of the Pez Sport Set was submitted with the ruling request.

The sample submitted with your letter, bar code number 0 73621 00941 7, is identified as the Pez Sport Set. The Pez Sport Set is a stop watch containing a whistle and a small Pez candy dispenser. The article contains a battery-operated electronic watch movement with a liquid crystal display. The watch requires one 1.5 volt battery to operate. The watch has a plastic case with a Pez candy dispenser built into the bottom of the watch case. The whistle is permanently attached to the bottom of the Pez candy dispenser. The Pez Sport Set features a textile neck strap that is permanently attached to the plastic case. The article will be packaged in a blister display pack with a cardboard insert. The operating instructions on the back of the cardboard insert informs the user how to set the time and date, use the stopwatch, and replace the battery. The essential character of this composite article is derived from the quartz digital stop watch.

The National Import Specialist for toys has stated that the Pez Sport Set is not a toy and not designed to amuse. The Pez Sport Set is a totally functional article classifiable in Chapter 91 as a stop watch.

The applicable subheading for the Pez Sport Set will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; other; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 per cent ad valorem on the battery.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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