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NY K89172




September 13, 2004
CLA-2-95:RR:NC:SP:225 K89172

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 9503.90.0080; 4602.10.0900; 4911.99.6000; 1704.10.0000; 1704.90.3550

Ms. Kelly M. Barras
Frankford Candy & Chocolate Co.
2101 Washington Avenue
Philadelphia, PA 19146

RE: The tariff classification of a “SpongeBob Easter Basket” from China.

Dear Ms. Barras:

In your letter dated August 11, 2004, you requested a tariff classification ruling.

You submitted a sample of a “SpongeBob Easter Basket” identified as item number 70211. The sample consists of a plush 10” toy “SpongeBob”, a “Tub Fun Fishing Set”, “Fun Bubbles”, a printed card, packets of gum, and packets of candies packaged inside a 20” bamboo basket covered in cellophane. The “Tub Fun Fishing Set” is comprised of a 9” plastic fishing rod with a magnet on the end of the string fishing line, and four plastic fish with metal mouths that are packaged together on a hanging blister card. The product is designed as a bath toy for a child who will try to hook a fish with the magnet. “Fun Bubbles” is comprised of a bottle of liquid bubbles, a bubble wand and two plastic rackets with assorted sized holes for hitting the bubbles. The articles are packaged together on a hanging blister card. The 18” printed card has a meadow scene on one side and black and white cutouts of “SpongeBob” and his friends on the other side. The gum is stated to contain sugar, Arabic gum, corn syrup, corn starch, soy lecithin, glycerine and artificial flavors and colors. The candies are stated to contain sugar, corn syrup, corn starch, citric acid, dextrose, and artificial flavors and colors.

Although identified as an “Easter” basket, the basket and its contents would not be used exclusively on the Easter holiday. Therefore, the product cannot be classified as an Easter article.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The “SpongeBob Easter Basket” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Playing with a plush toy is a different activity than eating candy. Therefore, the contents must be classified separately.

The applicable subheading for the plush toy “SpongeBob” will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof. The rate of duty will be Free.

The applicable subheading for the “Tub Fun Fishing Set” and the “Fun Bubbles” will be 9503.90.0080, HTS, which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be Free.

The applicable subheading for the bamboo basket will be 4602.10.0900, HTS, which provides for Basketwork, wickerwork and other articles, made from plaiting materials; of vegetable materials; other baskets and bags, whether or not lined; of bamboo, other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the printed card will be 4911.99.6000, HTS, which provides for Other (non-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 gum will be 1704.10.0000, HTS, which provides for Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the candies will be 1704.90.3550, HTS, 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 Food and Drug Administration (FDA) may impose additional requirements on the gum and the candies. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane, Rockville, Maryland 20857 Telephone: (301) 443-6553

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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