CLA-2-62:OT:RR:NC:N3:353
1704.90.3550
Ms. Linda Huetger
Frankford Candy & Chocolate Co., Inc.
9300 Ashton Rd.
Philadelphia, PA 19114
RE: The tariff classification of an Easter basket from China.
Dear Ms. Huetger:
In your letter dated July 3, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.
Item #70583 Princess Easter Basket consists of a rectangular shaped cardboard container with backer card containing a child’s dress, wand, imitation jewelry (tiara with comb, ring, earrings and necklace) valued less than 20 cents per dozen pieces, jelly beans, and a candy bracelet. The cardboard backer will have fun activities related to the basket’s theme printed on the back, as well as the ingredient breakdown and nutrition facts for the candy. The dress is made of man-made fiber fabric and has a woven fabric top and a knit net attached skirt/tutu. The garment has knit mesh straps with a strip of spangles. The essential character of the dress is imparted by the top woven portion of the dress.
The applicable subheading for the cardboard container will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other (non-enumerated) articles of coated paper or paperboard.” The rate of duty will be Free.
The applicable subheading for the Easter basket container and backer card will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process.” The rate of duty will be Free.
The applicable subheading for dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . .., Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The duty rate will be 16% ad valorem. The textile category designation is 636.
The applicable subheading for the wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys: reduced-size models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other; Other." The duty rate will be Free.
The applicable subheading for the imitation jewelry will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTUS), which provides for "Imitation jewelry: Other: Valued not over 20 cents per dozen pieces or parts: Other." The duty rate will be 7.2% ad valorem.
The applicable subheading for the jelly beans and candy bracelet will be 1704.90.3550, (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The duty rate will be 5.6% ad valorem.
This 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 FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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/.
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.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division