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

Ms. Alicia Balderas
Sears Holdings Corporation
3333 Beverly Rd. A3-366B
Hoffman Estates, IL 60179

RE: The tariff classification of a Gum Ball Game from China and Gumballs from Canada

Dear Ms. Balderas:

This replaces Ruling Number N034992, dated August 26, 2008, which contained a clerical error concerning the gumballs. A complete corrected ruling follows.

In your letter dated April 28, 2008, you requested a tariff classification ruling.

A sample of the Sweet N Fun Gum Ball Game, item number 9006, was submitted with your inquiry. The product is a plastic toy representation of a real gumball machine, approximately 11.5” in height, that dispenses gumballs from a clear plastic globe when the knob on the front is turned. The user derives amusement in watching the gumballs wind down on two inner spiral ramps that are visible from the outside. The base of the product is also a small bank that is designed to hold a minimal amount of change. A package of candy gumballs is included in the retail package. Due to the construction, size and limited function of the gumball machine, it will be classified as a toy. The gumball toy is designed for children three years and older. The sample will be returned as requested.

The applicable subheading for the Sweet N Fun Gum Ball Game will be 9503.00.0080, 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…Other.” The rate of duty will be free.

The applicable subheading for the gumballs will be 1704.10.0000, HTSUS, 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.

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 James Forkan at (646) 733-3025.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division