The tariff classification of a gift set from China

NY K82906 February 12, 2004 CLA-2-63:RR:NC:N3:351 K82906 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4823.90.6600, 6912.00.5000 David DeLatte Import Manager Panalpina, Inc. 201 Evans Road Suite 301 New Orleans, LA 70123 RE: The tariff classification of a gift set from China Dear Mr. DeLatte: In your letter dated January 30, 2004, you requested a tariff classification ruling. The ruling request is on behalf of Luv N’ Care. The submitted sample, identified as Item 3739 Gift Set includes: a small “tooth pillow,” a small coated cardboard box, and a ceramic (non-porcelain) piggy bank. The tooth pillow measures approximately 7” x 5”, has a lace-trimmed border, a ribbon carrying strap, and the embroidered words “Baby’s First Tooth” on the front surface. The applicable subheading for the tooth pillow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The coated cardboard box is cylindrical in shape and measures approximately 3” in diameter and 1½” tall. It features a lid with a ribbon and the wording “My First Lock of Hair.” The applicable subheading for the coated cardboard box will be 4823.90.6600, HTS, which provides for other articles of coated paper or paperboard. The rate of duty will be Free. The ceramic piggy bank measures approximately 6”L x 4”H x 5”W. It features a coin slot situated on its top as well as a bottom circular opening with a removable stopper. On both sides is the wording “Baby’s First Smile:…Tooth:…Steps… .” The applicable subheading for the ceramic piggy bank will be 6912.00.5000, HTS, which provides for other ceramic household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division