CLA-2-46:S:N:N8:230 880858
9503.49.0020
Ms. Carlene R. O'Brien
J.F. Moran Co., Inc.
160 Second St., Suite 210
Chelsea, MA 02150
RE: The tariff classification of bamboo baskets, candles, plastic
cookie cutters, chirping eggs and chirping chicks from China or
Korea
Dear Ms. O'Brien:
In your letter which was received on December 1, 1992, you requested a
tariff classification ruling. The request was made primarily on behalf of
the importer, Mark Steven Inc. of Rhode Island.
Samples of the products to be classified were submitted. They will be
returned to you as you requested. The products consist of a plaited bamboo
Easter basket, a pair of Easter candles, a set of plastic Valentine cookie
cutters, a chirping plush chick and a quacking plush duckling in eggs, and an
electronic chirping chick.
The applicable subheading for the bamboo basket will be 4602.10.1100,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other baskets and bags, whether or not lined, of bamboo. The rate of duty
will be 10 percent ad valorem.
The applicable subheading for the candles will be 3406.00.0000, HTS,
which provides for candles, tapers and the like. The rate of duty will be
5.8 percent ad valorem.
The applicable subheading for the plastic cookie cutters will be
3924.10.5000, HTS, which provides for other tableware and kitchenware, of
plastics. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the chirping or quacking plush animals in
eggs will be 9503.41.1000, HTS, which provides for toys representing animals
or non-human creatures; stuffed toys. The rate of duty will be 6.8 percent
ad valorem.
The applicable subheading for the electronic chirping chick will be
9503.49.0020, HTS, which provides for toys representing animals or non-human
creatures; other toys not having a spring mechanism. The rate of duty will
be 6.8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport