The tariff classification of a "Valentine Gift Set" from China

NY L87498 September 27, 2005 CLA-2-95:RR:NC:2:224 L87498 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 1704.90.3550; 4602.10.0900; 6702.90.3500 Ms. Joanne Harmon CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Valentine Gift Set” from China Dear Ms. Harmon: In your letter dated September 8, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a “Valentine Gift Set”, item number 328943. The product consists of a white plush teddy bear sitting in a red bamboo basket with six white hearts painted on the base of the basket. In addition, the toy bear has a red ribbon tied around its head, an artificial red rose, constructed of man-made fibers, attached to its paw by thread, and a silver cord around the toy’s neck that is attached to a heart shaped box. The heart shaped box contains fruit flavored hard candy that is wrapped in silver and red cellophane. The sample will be returned, as requested by your office. The “Valentine Gift Set” will not be considered a set for tariff purposes. Therefore, GRI 1 will be used as the basis of classification, and each component will be classified separately. The applicable subheading for the stuffed bear portion of the “Valentine Gift Set”, item #328943, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (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 basket portion of item #328943 will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials…other baskets and bags, whether or not lined: of bamboo: other. The rate of duty will be 10% ad valorem. The applicable subheading for the candy portion of item #328943 will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: other…put up for retail sale: other. The rate of duty will be 5.6% ad valorem. This merchandise is subject to the Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. The applicable subheading for the artificial flower portion of item #328943 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The rate of duty will be 9% 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division