The tariff classification of a teddy bear gift package from China

NY J87137 August 27, 2003 CLA-2-95:RR:NC:2:224 J87137 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 3924.90.5500; 4823.90.6600; 4901.99.0092 Ms. Rita M. Powell FTD, Inc 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a teddy bear gift package from China Dear Ms. Powell: In your letter dated August 12, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a baby gift bag consisting of a plush teddy bear, a photo album, a photo frame and a baby book. The article will be sold to individual florists for sale as a gift. The designated manufacturer’s ID # is CNROYSTA191XIA. You have not requested the return of your samples. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. The baby gift bag is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the stuffed toy portion of the baby gift bag will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the photo frame portion of the baby gift bag will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of coated paper or paperboard. The rate of duty will be 0.6 %, ad valorem. The applicable subheading for the “Welcome Baby” book portion of the baby gift bag will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed books containing 5 or more pages each but not more than 48 pages each. The rate of duty will be free. The applicable subheading for the photo album portion of the gift bag will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchen, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 % ad valorem. Please note that the gift bag itself will be considered packing for tariff classification purposes. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division