The tariff classification of item #70206 from China

NY K89417 September 29, 2004 CLA-2-95:RR:NC:2:224 K89417 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 1704.10.0000; 1704.90.3550; 7323.99.5060 Ms. Kelly M. Barras Frankford Candy & Chocolate Co. 2101 Washington Ave Philadelphia, PA 19146 RE: The tariff classification of item #70206 from China Dear Ms. Barras: In your letter dated August 11, 2004, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is item #70206, marketed as a gift basket featuring the Sponge Bob character. This consists of a tinplate basket/bucket, a plush Sponge Bob toy, and candies that include gumballs, jelly beans, krabby patties, and sour bites. All are packaged for retail sale wrapped in sealed clear cellophane with a bow and card on top. The Sponge Bob gift basket components are separately classified using the principles of GRI 1, and will not be classified as a set. The applicable subheading for the Sponge Bob plush toy of item #70206, 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 candy gumballs of item #70206 will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa: chewing gum, whether or not sugar-coated. The rate of duty will be 4% ad valorem. The applicable subheading for the candy jelly beans, krabby patties, and sour bites of item #70206 will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: other...put up for retail sale: other. The rate of duty will be 5.6% ad valorem. The applicable subheading for the tinplate basket/bucket of item #70206 will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free. Section 304 of the Tariff Act of 1930, as amended (19 USC 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 USC 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry. 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