CLA-2-95:OT:RR:NC:2:224
6506.91.0045; 6116.93.8800; 4811.90.4010; 4911.99.6000
Ms. Linda Huetger
Frankford Candy & Chocolate Co., Inc.
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of a Dora the Explorer Easter Basket from China
Dear Ms. Huetger:
In your letter dated July 2, 2008, you requested a classification ruling.
A sample of the Dora Basket, item number 70277, has been submitted with your inquiry. The Dora the Explorer basket consists of a child sized gardening set that includes a plastic toy shovel and spade, a toy watering can, and a toy potted plant on a printed card. The 18” printed card has a meadow scene on one side and a printed cardboard back featuring Dora the Explorer and her pals. Additionally, the paperboard basket, which is illustrated with images of Dora and her pals, includes a child’s plastic foam sun visor and child sized gardening gloves that are made of 65% polyester and 35% cotton knitted fabric with a brushed interior surface, and a sewn-on ribbed knit cuff. The basket also includes a candy bracelet and candy jelly beans, both of which will be sold in Dora the Explorer themed paper packages. Green stuffing paper is also included. The product is not considered a set for the purposes of the tariff, and therefore, each item, including the basket, will be classified separately.
The applicable subheading for the gardening toys 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 duty rate will be free.
The applicable subheading for the jelly beans and candy bracelet will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Put up for retail sale: Other.” The duty rate will be 5.6 % ad valorem.
The applicable subheading for the paperboard basket will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other paper, paperboard, cellulose wadding…Other: Of coated paper or paperboard: Other.” The duty rate will be free.
The applicable subheading for the printed cardboard backer will be 4911.99.6000, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Printed on paper in whole or in part by a lithographic process.” The rate of duty will be free.
The applicable subheading for the green tissue paper will be 4811.90.4010, HTSUS, which provides for “Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface decorated or printed, in rolls or rectangular (including square) sheets of any size…: Other (than certain specified kinds): Weighing not over 15 g/m².” The rate of duty will be free.
The applicable subheading for the gardening gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, Mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes.” The duty rate will be 18.6% ad valorem.
The applicable subheading for the plastic foam sun visor will be 6506.91.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics…Visors, or other headgear which provides no covering for the crown of the head.” 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 http://www.usitc.gov/tata/hts/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
The candy portion of the merchandise is 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 the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
The gloves fall within textile category 631. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Certain tissue papers may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at:
Office of Antidumping Countervailing Duty Enforcement
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, NW
Washington, DC 20230
You may also visit their website at http://www.trade.gov/ia. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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