The tariff classification of a keychain/toy/dispenser from China.

NY D86500 January 14, 1999 CLA-2-73:RR:NC:115 D86500 CATEGORY: Classification TARIFF NO.: 7326.90.8585,9801.00.1000/1704.90.3550 Ms. Joyce A.Thompson Worldwide Express, Inc 2000 N.Loop, Suite 203 Lester,PA 19113 RE: The tariff classification of a keychain/toy/dispenser from China. Dear Ms. Thompson: In your letter dated January 4, 1999 you requested a tariff classification ruling. The samples submitted are metal Keyrings with dispensers that hold Pez candies. One dispenser has the head of an elephant, one dispenser has the head of a clown, and one dispenser has the head of Uncle Sam, each attached to a keyring. Each item is packaged in a blister pack with two packages of candy per package. The keyrings are manufactured in China, while the Pez candy is manufactured in the USA and shipped to China for packaging. The applicable subheading for the keyring will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of iron or steel wire...Other. The rate of duty will be 3.9% ad valorem. The applicable subheading for the Pez 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: Other: Other. The rate of duty will be 5.8% ad valorem. If the Pez candy is manufactured in the USA and sent to China and returned to the USA, the applicable subheading will be 9801.00.1096, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be free. 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division