The tariff classification of Dispensers with Gumballs from China

NY K83276 March 23, 2004 CLA-2-17:RR:NC:SP:232 K83276 CATEGORY: Classification TARIFF NO.: 1704.10.0000; 3924.10.4000 Ms Irene Tsiavos Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Dispensers with Gumballs from China Dear Ms. Tsiavos: In your letter received February 23, 2004, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is two plastic gumball dispensers that are said to have been loaded in China with sugar-based gumballs sent from Canada. The actual samples submitted, however, only had markings in Spanish and Portuguese and were said to be products of Spain. Product 3100, mini slot machine with gumballs, is a yellow plastic item 3¼ inches tall and, as the name implies, is shaped to look like a slot machine. At the push of a lever three separate reels move around. It is not a true slot machine, however, because there is no element of chance. A gumball is released each time. Item 3101, mini gumball dispenser with gumballs, is made of molded plastic and is composed of two parts with an overall height of approximately 5 ¼ inches tall. The bottom portion serves as a stand for the top of the article. The top portion of the article is a clear plastic reservoir-like container. It is designed to hold gumballs or similar sized items that can be dispensed through a bright red spring-activated chute in the front of its base. The applicable subheading for the gumballs 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. The applicable subheading for both of the plastic dispensers of item 3100 and 3101 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem. The gumballs are said to have been transshipped from Canada to China and therefore do not qualify for duty free treatment under the North American Free Trade Agreement (NAFTA), noting GN 12 (l). Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Bureau of Customs and Border Protection, 1300 Pennsylvania Ave. NW, Washington, D.C. 20229. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division