United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K89402 - NY K89448 > NY K89416

Previous Ruling Next Ruling
NY K89416




October 5, 2004
CLA-2-95:RR:NC:SP:225 K89416

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010; 4911.99.6000; 7323.99.5060; 1704.90.3550

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

RE: The tariff classification of a “Dora the Explorer 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 “Dora the Explorer Easter Basket” identified as item number 70250. The sample consists of a plush 9” Dora the Explorer doll, a printed card, and packets of candy (Sour Bites, Jelly Beans, and Fruity Candy/Sour Tarts Necklace) packaged inside a 10” tin plate steel basket filled with Easter Grass. The basket is illustrated with images of Dora the Explorer and her pals, and is wrapped in cellophane. The Sour Bites contain sugar and natural and artificial flavors. The Jelly Beans contain sugar, corn syrup, modified corn starch, citric acid, natural flavors and artificial flavors. The Fruity Candy contains glucose, magnesium stearate, dextrin, modified starch, citric acid, and artificial flavors and colors. The 18” printed card has a meadow scene on one side and black and white cutouts of Dora the Explorer and her pals on the other side.

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 “Dora the Explorer 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 9” Dora the Explorer 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: Dolls, whether or not dressed: Stuffed. The rate of duty will be Free.

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 tin plate steel basket will be 7323.99.5060, HTS, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be Free.

The applicable subheading for the candies (Jelly Beans, Sour Bites, Fruity Candy/ Sour Tarts Necklace) 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

We are unable to rule on the purple “Easter Grass” without a breakdown of the fiber content.

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,

Previous Ruling Next Ruling

See also: