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NY M82466




April 27, 2006

CLA-2-95:RR:NC:2:224 M82466

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000; 9801.00.1097; 1704.90.3550

Mr. Karl F. Krueger
DHL Danzas Air and Ocean
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of Barnyard Babies key chains from China

Dear Mr. Krueger:

In your letter dated April 3, 2006, you requested a tariff classification ruling, on behalf of Pez Candy Manufacturing, your client.

You are requesting the tariff classification on a product that is described as “Barnyard Babies” key chains. The item is a PEZ candy dispenser fitted inside a toy animal figure. The submitted sample is a white plush bear whose head tilts back to dispense the candy. Other animal toys may also be used for the product but the essential design is the same. On the back of the toy candy dispenser a metal keychain is attached so that the toy may be attached to a backpack or a belt loop. The toy candy dispenser is packaged and sold with one pack of PEZ candy. The candy is made in the U.S.A. and exported to China to be packaged with the toy candy dispenser and re-imported. The sample will be returned, as requested by your office.

The applicable subheading for the toy candy dispenser will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the PEZ candy will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The PEZ candy, stated to be of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied.

The applicable subheading for the PEZ candy will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or any other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty.

This merchandise (the PEZ candy) is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone # 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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