880858 88 Ruling Active

The tariff classification of bamboo baskets, candles, plasticcookie cutters, chirping eggs and chirping chicks from China orKorea

Issued December 17, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.1100, 3406.00.0000, 9503.41.1000, 9503.49.0020, 3924.10.5000

Headings: 3406, 9503, 4602, 3924

Product description

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.

CBP rationale

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 applicable subheading for the candles will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The applicable subheading for the plastic cookie cutters will be 3924.10.5000, HTS, which provides for other tableware and kitchenware, of plastics. 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 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.

Full text

NY 880858 December 17, 1992 CLA-2-46:S:N:N8:230 880858 CATEGORY: Classification TARIFF NO.: 4602.10.1100; 3406.00.0000; 3924.10.5000; 9503.41.1000; 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

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