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NY N017876




October 12, 2007

CLA-2-95:OT:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080; 1704.90.3550; 4602.11.0900

Ms, Linda Huetger
Frankford
9300 Ashton Road
Philadelphia, PA 19114

RE: The tariff classification of a Barbie Basket from China

Dear Ms. Huetger:

In your letter dated September 27, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a Barbie Basket that is identified as item number 70424. The product is comprised of the following components: a basket, a cardboard bellyband printed with a Barbie picture, a backer card with the following items attached: cheerleader pom-poms, a toy megaphone, a toy baton, and a decorative hair tie. In addition, there are four candy packs arranged across the front of the basket. The basket is constructed of interwoven bamboo strips. The Barbie themed cheerleader items (the pom-poms, the megaphone, the baton, and hair tie) are designed for role playing by a child of 3 years or older. There are four types of candy: fruity gummies, jelly beans, fruity candy, and candy jewelry.

For tariff purposes, the Barbie basket and its contents will be separately classified; the product will not be classified as a set.

The applicable subheading for the pom-poms, megaphone, baton, and hair tie will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooterssimilar wheeled toysdolls, other toysmodels and similar recreational modelspuzzles of all kinds; parts and accessories thereofother. The rate of duty will be free.

The applicable subheading for the candy, as previously described, will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: otherput up for retail sale: other. The rate of duty will be 5.6% ad valorem.

The applicable subheading for the basket will be 4602.11.0900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: of vegetable materials: of bamboo: other baskets and bags, whether or not lined: other. The rate of duty will be 10% 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/.

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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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