The tariff classification of a gumball machine and gumballs from China and Canada

N304576 June 24, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a gumball machine and gumballs from China and Canada Dear Mr. Kenny: In your letter submitted May 30, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. A sample of the “Hello Kitty Gumball Machine,” CVS # 307804, was received with your inquiry. The item consists of a plastic gumball machine, approximately 23” tall, filled with various colored gumballs. The item contains a plastic cartoon depiction of the popular “Hello Kitty" character complete with her pink bow, whimsical face and arms and legs. This figure, approximately 5” tall, sits atop the plastic spherical container that holds the gumballs. When the user inserts a coin, or simply turns the knob without a coin, a gumball is released. The dispensing mechanism releases the gumball into a winding plastic chute that allows the gumball to travel to the small resting spot at the end of its long journey. There is a small accessible box to collect any coins that may be inserted. The clearly visible chute provides amusement to the user by watching the gumball as it travels down the winding chute. The gumball machine is principally designed for the amusement of children ages 3 and older. The gumball machine and the gumballs are considered to be a set put up for retail sale. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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. GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character. This office maintains that the gumball machine imparts the essential character of the set. The applicable subheading for the “Hello Kitty Gumball Machine” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division