The tariff classification of "Cars Easter Basket" from China

N032995 August 6, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700; 1704.90.3550; 3924.10.4000; 4911.99.6000; 6116.10.9500; 6506.91.0045; 9004.10.0000; 9503.00.0080 Linda Huetger Frankford 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of “Cars Easter Basket” from China Dear Ms. Huetger: In your letter dated June 30, 2008 you requested a tariff classification ruling. You submitted a sample designated as a “Cars Easter Basket”, Item # 70753, 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 depicts some “Disney Cars” characters. It is filled with a collection of non-festive articles such as jelly beans and gummy candy, one plastic water bottle, one pair of polyester knit, half-fingered gloves covered with PVC, one plastic visor, one Frisbee and one pair of plastic sunglasses. All of the contents are attached to a 24” stadium illustrated cardboard backer that is wrapped in colored tissue paper and cellophane, and then tied with a mesh bow and hang tag. The hang tag is printed on the inside with the words “To” and “From”, along with the candy’s ingredient breakdown. A featured “Disney Cars” character is illustrated on the front cover of the tag and the words “Product of China” and a barcode are printed on the back cover. As per your email message, the cardboard backer will have fun activities related to the basket’s theme printed on the back as well as the ingredient breakdown and nutrition facts for the candy. The sample basket submitted contained this information on a separate sheet of paper that was attached to the cardboard. The basket is designed for ages three and up. For tariff purposes, the “Cars” basket and its contents will be separately classified; the product will not be classified as a set. The applicable subheading for the rectangular paperboard basket will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of coated paper or paperboard. The rate of duty will be Free. The applicable subheading for the candy will be 1704.90.3550, (HTSUS), which provides for Sugar confectioner (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 water bottle will be 3924.10.4000, (HTSUS), which provides for Tableware, kitchenware…of plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem. 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 gloves will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other." The rate of duty will be 7 percent ad valorem. The applicable subheading for the plastic visor will be 6506.91.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Visors, or other headgear which provides no covering for the crown of the head. The rate of duty will be Free. The applicable subheading for the sunglasses will be 9004.10.0000, (HTSUS) which provides for Sunglasses. The rate of duty will be 2 percent ad valorem. The applicable subheading for the frisbee 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. 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