CLA-2-95:OT:RR:NC:2:224
6505.90.2060; 4911.99.6000; 4811.90.4010
Ms. Linda Huetger
Frankford Candy & Chocolate Co., Inc.
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of a SpongeBob Easter Basket from China
Dear Ms. Huetger:
In your letter dated June 26, 2008, you requested a classification ruling.
A sample of the SpongeBob Basket, item number 70244, has been submitted with your inquiry. The basket consists of plastic fishing toys which include a toy fishing rod, toy bait, a toy tackle pail and a toy fish scooper on a printed card. The 18” printed card has an underwater scene on one side and black and white cutouts of SpongeBob and his friends on the other side. Additionally, the paperboard basket, which is illustrated with images of SpongeBob, includes a child’s fishing hat, constructed of 70% polyester and 30% cotton, and sugar gummy candy that represents “Krabby Patties” from the television show. Green stuffing paper is also included. 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 fishing toys 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 duty rate will be free.
The applicable subheading for the sugar gummy candy 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 duty rate will be 5.6 % ad valorem.
The applicable subheading for the paperboard basket will be 4823.90.6700, HTSUS, which provides for “Other paper, paperboard, cellulose wadding…Other: Of coated paper or paperboard: Other.” The duty rate will be free.
The applicable subheading for the printed card backing and black and white printed paper cutouts will be 4911.99.6000, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: 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 green tissue paper will be 4811.90.4010, HTSUS, which provides for “Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface decorated or printed, in rolls or rectangular (including square) sheets of any size…:Other (than certain specified kinds): Weighing not over 15 g/m².” The rate of duty will be free.
The applicable subheading for the polyester/cotton hat will be 6505.90.2060, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed…Not knitted: Other.” The duty rate will be 7.5% 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 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 candy portion of the 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.
The hat falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Certain tissue papers 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 may write to them at:
Office of Antidumping Countervailing Duty Enforcement
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, NW
Washington, DC 20230
You may also visit their website at http://www.trade.gov/ia. 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://addcvd.cbp.gov.
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