The tariff classification of a "Peeps Gift Basket" from China

NY K87399 July 22, 2004 CLA-2-95:RR:NC:2:224 K87399 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 9503.49.0000; 6307.90.9889; 9608.10.0000; 9801.00.1097 Ms. Linda Lauro Commonwealth Toy and Novelty Co. Inc 45 West 25th Street 5th Floor New York, NY 10010 RE: The tariff classification of a “Peeps Gift Basket” from China Dear Ms. Lauro: In your letter dated June 30, 2004 you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a “Peeps Gift Basket”; there is no item number indicated. The item consists of a textile basket that resembles a big Peeps chick; the basket is filled with the following: a peeps bunny or chick backpack clip, a Peeps bunny or chick bean bag toy, a Peeps bunny or chick pen, and a bunny or chick stuffed toy. In addition, each plush basket will contain 2 packs of Peeps marshmallow candy; the candy is of U.S. origin. The packing will consist of fake grass, cellophane and ribbon. The sample will be returned, as requested. The “Peeps Gift Basket” is not considered to be 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 are classified separately. The applicable subheading for the Peeps stuffed bunny or chick toy, and the bunny or chick backpack clip 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 Peeps bunny or chick bean bag toys will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the functional plush Peeps basket will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other...other. The rate of duty will be 7% ad valorem. The applicable subheading for the Peeps bunny or chick novelty ball point pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8¢ each + 5.4% ad valorem. Subheading 9801.00.10, HTS, provides for free entry of products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means abroad, provided the documentary requirements of section 10.1, Customs Regulations (19CFR 10.1) are met. Accordingly, the Peeps marshmallow candies of U.S. origin that are incorporated into the “Peeps Gift Basket” and returned to the United States are not considered to have been advanced in value or improved in condition for the purposes of subheading 9801.00.1097, HTS. As a result, the Peeps marshmallow candies will be subject to a free rate of duty under this tariff provision when they are returned to the U.S., provided that the documentation requirements of 19 CFR 10.1 are satisfied. 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