The tariff classification of a Dora Easter Basket from China

N182548 September 28, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 1704.90.3550; 4821.10.2000; 4823.90.8600; 4903.00.0000; 4911.99.6000; 5806.32.1040; 9608.20.0000; 9609.90.8000 Ms. Linda Huetger Frankford Candy LLC 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of a Dora Easter Basket from China Dear Ms. Huetger: In your letter dated August 17, 2011, you requested a tariff classification ruling regarding the contents of a Dora Easter Basket, item # 70280. The Butterfly Adventure Ornament/Paint Set, part of the Dora Easter Basket, will be sent to our Customs laboratory for analysis. It will be addressed under ruling number N186078. A sample of the Dora Easter Basket was submitted with your inquiry. The Dora basket consists of various Dora the Explorer themed items wrapped in cellophane, tied with a fabric ribbon with an attached hangtag label. The label is printed on one side with the featured character and on the other side with the words: “Happy Easter” and designated spaces: “To:” and “From:.” The items are packaged for sale in a paperboard container that is design-printed and measures 10” at the top. The top of the container is lined with a cellophane package of crimped, colored paper strips of varying lengths. The cardboard backer contains a green polka dot design on the front, while its back is printed with pictures which may be colored in, games, etc. The basket contains a box of hard candy, a bag of jelly beans, a bag of lollipops, a coloring book with three crayons and an ornament and paint set. The basket also includes a coloring fuzzy puzzle with three markers and a bubble set (a bottle of bubbles and a fancy wand) principally designed for the amusement of children six years of age and older. The product is not considered a set for the purposes of the tariff and, therefore, each item, including the basket, will be classified separately. The applicable subheading for the fuzzy puzzle and the bubble set will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. The applicable subheading for the hard candy, jelly beans and lollipops will be 1704.90.3550, HTSUS, 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 printed label will be 4821.10.2000, HTSUS, which provides for “Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process.” The rate of duty will be free. The applicable subheading for the paperboard box and shredded paper strips will be 4823.90.8600, HTSUS, which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.” 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 printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” The rate of duty will be free. The applicable subheading for the Dora coloring book will be 4903.00.0000, HTSUS, which provides for Children’s picture, drawing or coloring books. The rate of duty will be free. The applicable subheading for the felt tipped markers that accompany the fuzzy puzzle will be 9608.20.0000, HTSUS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4% ad valorem. The applicable subheading for the package of three crayons that accompany the coloring book will be 9609.90.8000, HTSUS, which provides for …crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free. The applicable subheading for the fabric ribbon will be 5806.32.1040, HTSUS, which provides for … other narrow woven fabrics … ribbons, of a width not exceeding 12 cm, of polyester, not containing a woven selvedge. The rate of duty will be 6% 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/. Importations of the 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 candy portion of the merchandise is subject to The Public Health Security and Bioterrorism Preparedness 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