The tariff classification of baby gifts from China

NY G85960 January 5, 2001 CLA-2-79:RR:NC:N1:113 G85960 CATEGORY: Classification TARIFF NO.: 7907.00.1000; 8306.29.0000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove, IL 60007-1309 RE: The tariff classification of baby gifts from China Dear Ms. Dorfman In your letter dated December 18, 2000, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. The merchandise consists of two types of keepsake gifts intended to mark milestones in a child’s life. You submitted a sample of item number 246004-6 PBI, a set of two “First Capsules” that will be used to display a baby’s first tooth and curl. Each capsule is composed of a removable plastic dome resting upon a round zinc base with a pewter finish and a velvet liner. The base of one capsule is engraved with the words “My First Tooth”, and the other, “My First Curl”. Both bases are also decorated with teddy bears, flowers, and an area where the child’s name can be engraved. The capsules are approximately 2 inches in height and 1.5 inches in diameter. The second article, a sample of which was not received, are two styles of certificate holders made of zinc with a pewter finish. Item number 246005-3 PUQ/CRS is a Christening Certificate Holder and item number 246005-3 PUQ/BIR is a Birth Certificate Holder. Both are tubular containers measuring about 9.5 inches in length and 1.5 inches in diameter, and each includes a parchment-like form for filling in the baby’s vital statistics and attaching a photograph. The applicable subheading for the set of “My First Tooth” and “My First Curl” capsules will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free. The applicable subheading for the certificate holders will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen. The rate of duty will be 3 percent ad valorem. 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 Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division