The tariff classification of a Mini Spin Pop Assortment from China and Mexico.

NY M83714 May 26, 2006 CLA-2-95:RR:NC:SP:225 M83714 CATEGORY: Classification TARIFF NO.: 9503.90.0080; 1704.90.3550 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-1059 RE: The tariff classification of a Mini Spin Pop Assortment from China and Mexico. Dear Ms. Borges: In your letter dated May 16, 2006, you requested a tariff classification ruling. You submitted a sample of a Mini Spin Pop Assortment, comprised of item 12402, Littlest Pet Shop, item 12404, Power Rangers, and item 12409, Disney Princess, which is being returned upon your request. Each item in the assortment consists of a “spinner toy” (made in China), which is a plastic handle connected to a plastic figure (a puppy, a Power Ranger and a Disney Princess, respectively) and a removable lollipop (made in Mexico) that inserts into a small hole at the top of the figure. When the handle is squeezed, it causes the figure and the lollipop to spin. Each hand-held “spinner toy” measures approximately 5” in height x 2” in width x 1”in depth. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The “spinner toys” and the lollipops must be classified separately since the components are not put up together to meet a particular need or carry out a specific activity. Playing with toys is a different activity than eating candy. Therefore, the contents must be classified separately. The applicable subheading for the “spinner toys” of the Mini Spin Pop Assortment will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be Free. The applicable subheading for the lollipops of the Mini Spin Pop Assortment will be 1704.90.3550, HTSUS, which provides for for “Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other...Put up for retail sale: Other.” The general rate of duty will be 5.6 percent ad valorem. This merchandise is subject to The Public Health Security and Bioterroism Preparedness and Response Act of 2002 (The Bioterroism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterroism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterroism/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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division