The tariff classification of a decorative ceramic article with a stuffed toy and candy from China

NY K88797 September 16, 2004 CLA-2-69:RR:NC:1:126 K88797 CATEGORY: Classification TARIFF NO.: 6913.90.5000, 9503.41.00,1704.90.3550 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, Pa 17105 RE: The tariff classification of a decorative ceramic article with a stuffed toy and candy from China Dear Ms. Aldinger: In your letter dated August 17, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The submitted sample, which is described as “Valentine Plush w/Candy in Mini Mug” - Item #937891, consists of a ceramic (dolomite) mini-mug, an acrylic plush stuffed toy depicting a pig and a heart-shaped plastic container filled with six round individually foil-wrapped hard candies. You stated in your letter that this product will be imported in three assorted styles: Pig (sample submitted), Bear and Lion. The ceramic mini-mug measures approximately 2 1/2 inches in height and 2 inches in diameter at the top opening. It is decorated with sayings such as “Be Mine”, “Love Me”, “I Love You”, etc. Although you indicated that the subject article will be marketed as Valentine’s Giftware, it is not limited in its use to decorate the home or for entertainment in the home on the Valentine’s Day holiday. The applicable subheading for the decorative ceramic (dolomite) mini-mug will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the stuffed toy depicting a pig will be 9503.41.00, HTS, which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be free. The applicable subheading for the six individually wrapped hard 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. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division