CLA-2-48:OT:RR:NC:2:234
Ms. Linda Huetger
Frankford
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of a “High School Musical Easter Basket” from China
Dear Ms. Huetger:
In your letter dated July 3, 2008, you requested a tariff classification ruling.
You submitted a “High School Musical Easter Basket”, Item #70654, 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 it is decorated with photos of the “Disney High School Musical” cast. It is filled with a collection of non-festive articles such as a diary, jelly beans and gummy candy bracelet, plastic beads and jewels, a paperboard box, glitter and glue sticks, a printed photo sheet, a PVC pennant, and box of pens. 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. The words “Product of China”, a barcode and photos of some “High School Musical” stars are also printed on front and back of the tag.
For tariff purposes, the “High School Musical” 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 sheets of blank paper and is designed to be used as a diary. The cover of the book had the words Star Dazzle and is design-printed and has pictures of the High School Musical characters, Taylor, Gabriella, and Sharpay
Three one ounce packages of candy; two with jelly beans and one with a gummy candy bracelet
Two glue sticks; one glitter glue and one adhesive glue stick
Plastic beads and imitation jewels decorating kit
Paper locker box to store items. The box is made of a one piece assembly, folding and slotting, corrugated paper with an attached lid. It measures approximately 3½” (w) x 3” (d) x 7¼” (h)
One printed sheet of the High School Musical characters which measures approximately 8” (w) x 5” (l)
A PVC pennant representing the “WILDCATS”
One box of four ball point pens
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 glitter glue stick will be 3213.90.0000, (HTSUS), which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other). The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the glue stick will be 3506.10.5000, (HTSUS), which provides for products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: other. The rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the plastics beads and jewels will be 3926.90.3500, (HTSUS), which provides for other articles of plastics…Beads, bugles and spangles…articles thereof, not elsewhere specified or included, other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the Paper Locker Box will be 4819.10.0040, (HTSUS) which provides for cartons, boxes and cases, of corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free.
The applicable subheading for the rectangular paperboard container 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 photo sheet and PVC pennant will be 4911.99.6000, (HTSUS), which provides for other (than certain enumerated) 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 ball point pens will be 9608.10.0000, (HTSUS), which provides for ball point pens. The rate of duty will be 0.8 cents each + 5.4 percent 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, 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 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