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NY H85956

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December 20, 2001

CLA-2-73:RR:NC:N1:113 H85956

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 7323.99.9060; 9502.10.0010; 6913.10.5000; 6702.90.3500; 4420.10.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a gift basket from China

Dear Ms. Aldinger:

In your letter dated December 4, 2001, you requested a tariff classification ruling.

The merchandise is a wire basket containing a photo holder, a doll, a trinket box, a spray of artificial roses, and a heart ornament. The basket is made of steel wire painted gold and ornamented with flowers and leaves. It measures 9 inches in diameter. The first article stored in the basket is a decorative stand used to display photographs and greeting cards. It is composed of 6 gold-painted steel wires attached to a round base. At the top of each is either a wire bird or curlicue, which will hold the item to be displayed. Next is an old-fashioned stuffed doll depicting a young girl with curly blonde hair wearing a burgundy velvet dress. Her head, hand and feet are made of porcelain. The doll measures approximately 12 inches in height. The spray of 3 artificial roses and leaves is composed of man-made fibers. The last two items are both heart-shaped. One is a trinket box with a hinged lid that measures 3 inches at its widest point and 2.5 inches deep. It is painted red and decorated by raised hearts accented with gold paint. The trinket box appears to be made of porcelain. The last article in the basket is a red wooden heart ornament with a wire attached to the top for hanging. In the opinion of this office, the gift basket and its contents do not constitute a set for tariff purposes. Therefore each item will be classified separately.

The applicable subheading for the basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other. The rate of duty will be 3.4 percent ad valorem and will remain the same for year 2002.

The applicable subheading for the photo holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free and will remain so for year 2002.

The applicable subheading for the doll will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof, whether or not dressed, stuffed. The rate of duty will be free, and will remain so for year 2002.

The applicable subheading for the trinket box will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles, of porcelain or china, other, other. The rate of duty will be free and will remain so for year 2002.

The applicable subheading for the artificial roses will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of other materials, other, of man-made fibers. The rate of duty will be 9 percent ad valorem and will remain the same for year 2002.

The applicable subheading for the wooden heart will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem and will remain the same for year 2002.

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 Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 4420.10.00 - Wooden statuettes and other wood ornaments
• Tariff No.: 6702.90.35 - Artificial flowers/foliage/fruit & pts thereof; articles of artif. flowers, etc.; all the foregoing of man-made fibers
• Tariff No.: 6913.10.50 - Porcelain or china (o/than bone china) statuettes and other ornamental articles, nesoi
• Tariff No.: 7323.99.90 - Iron (o/th cast)/steel (o/th tinplate or stainless), table, kitchen (o/th cooking.) or o/household arts & part, n/coated/plated w/prec.metal
• Tariff No.: 8306.29.00 - Base metal statuettes and other ornaments not plated w/prec.metal, and base metal parts thereof
• Tariff No.: 9502.10.00 - Dolls representing only human beings, whether or not dressed