The tariff classification of "Hannah Montana Easter Basket" from China

N032891 August 7, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2010; 1704.90.3550; 4823.90.6700; 4911.99.6000; 6307.90.9889; 9608.10.0000 Linda Huetger Frankford 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of “Hannah Montana Easter Basket” from China Dear Ms. Huetger: In your letter dated July 3, 2008, you requested a tariff classification ruling. You submitted a sample designated as a “Hannah Montana Easter Basket”, Item # 70631, for our examination. Although the item is referred to as an Easter basket, for Customs classification purposes, none of the articles are considered as festive under heading 9505. The paper basket is made of a rectangular paperboard container that has a twisted paper handle and illustrated with the “Disney Hannah Montana” character. It is filled with a collection of non-festive articles such as a diary, paper frame, paper box, candy, satin pillow and a pen. All of the contents are attached to a 24” design-printed cardboard backer, wrapped in colored tissue paper and cellophane then tied with a mesh bow and hang tag. As per your email message, the cardboard backer will have fun trivia facts related to the basket’s theme printed on the back as well as the ingredient breakdown and nutrition facts for the candy. The submitted sample basket contained this information on a separate sheet of paper that was attached to the cardboard. The hang tag is printed on the inside with the words “To” and “From”, along with the candy’s ingredient breakdown. A picture of “Hannah Montana” adorns the front of the tag and the words “Product of China” and a barcode are printed on the back. The basket is designed for ages three and up. For tariff purposes, the “Hannah Montana” basket and its contents will be separately classified; the product will not be classified as a set. The included items are: Soft cover notepad that measures approximately 5” (w) x 7” (h), contains forty blank sheets of paper and is designed to be used as a diary. The cover of the book which is titled, “Hannah Montana Secret Pop Star” features a drawing of Hannah Montana and a guitar Paper frame measures approximately 6½” (w) x 5” (h) and accommodates a 3” x 4” photo. The frame which has an easel back is design printed with a decorative border and the name Hannah Montana Guitar box measures approximately 3½” (w) x 1” (d) x 8” (h) it is printed with the Disney Hannah Montana logo and photo, the words Secret Pop Star and a floral design. The box is intended to store the candy that is included with the basket and is printed with the nutritional facts and ingredient breakdown Three one ounce packages of candy; two with jelly beans and one with a candy bracelet Star shaped satin pillow that has a sewn on plastic pocket behind a paper star shaped photo of Hannah Montana One single ball point pen included The applicable subheading for the diary will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: diaries, notebooks, and address books, bound; memorandum pads, letter pads and similar articles. The rate of duty will be Free. The applicable subheading for the Jelly Beans and Gummy Candy 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 rate of duty will be 5.6 percent ad valorem. The applicable subheading for the rectangular paperboard container, paper frame and guitar shaped box will be 4823.90.6700, (HTSUS), which provides for other articles of coated paper or paperboard. The rate of duty will be Free. The applicable subheading for the printed cardboard backer will be 4911.99.6000, (HTSUS), which provides for other (than certain specified kinds of) 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 the satin pillow will be 6307.90.9889, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the ball point pen will be 9608.10.0000, (HTSUS), which provides for ball point pens. The rate of duty will be 0.8 cents + 5.4 per cent ad valorem. 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/. The subject merchandise, jelly beans and gummy candy, are 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 301-575-0156, or at the website www.fda.gov/oc/bioterrorism/bioact.html The subject merchandise, tissue paper, may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division