CLA-2-95:OT:RR:NC:N4:424
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of imitation gumball machines from China
Dear Mr. Vu:
In your letter dated September 9, 2015, you requested a tariff classification ruling.
Samples of two plastic imitation gumball machines were submitted with your inquiry. The M&M Candy Dispenser Gift Set, Walgreens Item Code 914758, is available in two styles: a “Star Wars” and Christmas motif. Each item consists of a plastic candy dispenser, measuring approximately 6” in height, which resembles a real gumball machine and six “fun-size” packets of M&M’s milk chocolate candies. The “Star Wars” version features a 2 ¼” tall yellow M&M candy character dressed like Darth Vader standing atop the plastic globe receptacle, while the other version has a red M&M candy character wearing a Santa hat and holding a gift box. These toppers serve as lids and can be twisted off the globes in order to refill them with additional candy. The base of the gumball machine contains a knob, a coin slot and candy chute. Turning the knob in either direction causes the candy to dispense. Coins are not needed to operate the item. Removing a cover underneath the base reveals a small compartment to store the extra bags of M&M’s. Both items are distinguishable by their size, construction and limited capacity from "real" gumball machines. Rather, they are principally designed for the amusement of children 5 years of age and older.
The applicable subheading for the “Star Wars” and Christmas M&M Candy Dispenser Gift Set, Walgreens Item Code 914758, 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.
The packages of “fun-size” packets of M&M’s milk chocolate candies are products of the United States. The M&M’s are exported to China to be packaged in point of sale boxes and returned to the United States. No ingredients will be added nor will they undergo any further processing.
The “fun-size” packets of M&M’s milk chocolate candies will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for these items will be 9801.00.1098, HTSUS, which provides for “Products of the United States when returned after being exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad…Other: Other.” Products classified in subheading 9801.00.1098, HTSUS, are free of duty.
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/.
The food products are subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division