The tariff classification of a Princess Tea Party Set with Cookies from China

N032901 July 30, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 1905.31.0049; 4819.60.0000 Ms. Linda Huetger Frankford Candy & Chocolate Co., Inc. 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of a Princess Tea Party Set with Cookies from China Dear Ms. Huetger: In your letter dated July 3, 2008, you requested a tariff classification ruling. A sample of the Princess Tea Party Set with Cookies, item number 40580, was received with your inquiry. The product is comprised of a miniature ceramic tea set that includes a teapot, two cups and two packages of cookies. The aforementioned items are sold at retail in a decorative, collectible cardboard box with an attached lid. The box is covered with Princess themed printed drawings. The tea set is white ceramic that is decorated with colorful Princess decals of Disney’s Sleeping Beauty, Cinderella and Belle. The pieces are scaled down to a size that would only be suitable for play. The cookies measure one inch in diameter and are composed of wheat flour, hydrogenated vegetable oil, sugar, wheat bran, corn starch, sesame, eggs, salt, sodium carbonate, ammonium carbonate, calcium phosphate, citric acid, and sodium bisulphate. They are packed in plastic film-lined paper pouches, eight cookies per pouch. The applicable subheading for the teapot and two cups will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the almond biscuits will be 1905.31.0049, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing coco…sweet biscuits…other…other. The rate of duty will be free. The applicable subheading for the decorative storage box will be 4819.60.0000, HTSUS, which provides for “Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose fibers…: Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like.” The rate of duty will be free. 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. The cookie portion of this merchandise is 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 the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division