N315273

N315273 November 5, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 1704.90.3550; 9903.88.35 Mr. Christian Pellone Zuru LLC. 228 Nevada Street Los Angeles, CA 90245 RE: The tariff classification of “Zuru Gumi Yum Surprise” from China Dear Mr. Pellone: In your original letter dated September 2, 2020, and resubmission, dated October 16, 2020, you requested a tariff classification ruling. It is noted that you have withdrawn your request for confidential treatment. Images and descriptive information of the “Zuru Gumi Yum Surprise” were provided in lieu of a sample. The merchandise at issue consists of a hollow, spherical shaped plastic container which is covered in a gelatin-based candy and holds two surprise toys along with a printed paper Collector’s Guide. After the product is purchased and the outer candy is consumed, the plastic sphere is designed to be opened, revealing, and providing access to the small, molded plastic toys and collector’s guide hidden inside. The printed insert describes the toys and lists the other collectable characters on the reverse side. The “Zuru Gumi Yum Surprise” will be produced with two series of toy characters, a “Dino” series, and a “Puppy” series. Each series will have nine assorted toy characters for a child to collect. The toys are principally designed for the amusement of children ages 3 years and older. In your letter, you suggest the “Zuru Gumi Yum Surprise” may be classified under the toy provision 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. We disagree in part. The candy and toy in the retail package, although classifiable in different headings, are not put up together to meet a particular need or carry out a specific activity. Therefore, the “Zuru Gumi Yum Surprise” is not classifiable as a set. Further you suggest the candy is a unique wrapper to be considered part of the packaging, however, we disagree that the candy be considered packaging since it is edible and intended for consumption. The applicable subheading for the toy components contained within the “Zuru Gumi Yum Surprise” will be 9503.00.0073, 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 applicable subheading for the gummy candy portion of the “Zuru Gumi Yum Surprise” will be 1704.90.3550, HTSUS, which provides for “Sugar confectionary (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other: Put up for retail sale: Other.” The rate of duty will be 5.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1704.90.3550, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.35, in addition to subheading 1704.90.3550, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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