CBP Ruling H83205 — The tariff classification of cake decorations from China

Tariff classification

Headings: 9505

Product description

The first sample, #3100 – Graduation Cap, is a small black plastic mortarboard with a gold colored tassel and the word “Graduation” in gold lettering. The second sample, #8002 – Happy Father’s Day, is the words “Happy Father’s Day in plastic. The third sample, #1194/1290 – evergreen tree, is a small plastic evergreen tree pick. It has a sharp pointed shaft that is used to stick into the cake so the tree will remain upright. The fourth sample, #1554/2000- Fern Tree, is a small plastic fern tree pick. It has a sharp pointed shaft that is used to stick into the cake so the tree will remain upright. The fifth sample is also pick style. Item #1042/1191 – Fence, is a small plastic representation of a three post wooden fence. All five items are used as cake decorations for the appropriate occasion or theme. The items either sit on the top of a cake or stand upright on the top (pick style). Your samples are returned as requested.

CBP rationale

The applicable subheading for all five cake decorations will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, ….

Full text

NY H83205 July 23, 2001 CLA-2-95:RR:NC:SP:225 H83205 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of cake decorations from China Dear Mr. Anderson: In your letter dated June 21, 2001, received in this office July 3, 2001, you requested a tariff classification ruling on behalf of your client Deco Pac/McGlynn Bakery, Inc. The first sample, #3100 – Graduation Cap, is a small black plastic mortarboard with a gold colored tassel and the word “Graduation” in gold lettering. The second sample, #8002 – Happy Father’s Day, is the words “Happy Father’s Day in plastic. The third sample, #1194/1290 – evergreen tree, is a small plastic evergreen tree pick. It has a sharp pointed shaft that is used to stick into the cake so the tree will remain upright. The fourth sample, #1554/2000- Fern Tree, is a small plastic fern tree pick. It has a sharp pointed shaft that is used to stick into the cake so the tree will remain upright. The fifth sample is also pick style. Item #1042/1191 – Fence, is a small plastic representation of a three post wooden fence. All five items are used as cake decorations for the appropriate occasion or theme. The items either sit on the top of a cake or stand upright on the top (pick style). Your samples are returned as requested. The applicable subheading for all five cake decorations will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, …. Other: Confetti, paper spirals or streamers, party favors and noisemakers: parts and accessories thereof. The rate of duty will be free. 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 Alice Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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