K88711 K8 Ruling Active

Tariff classification of a novelty pyrotechnic birthday cake decoration from China.

Issued August 19, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3604.90.0000

Headings: 3604

Product description

Your Music Candle / Sparkling Flower Candle / Magic Candle consists of a plastic flower with 8 plastic petals and artificial textile leaves set on top of a plastic base with a metal spring inside (6”D x 4.5”H). The flower contains a pyrotechnic flare and music chip. The end of each petal holds a wax birthday candle folded into the flower. Instructions on the retail paperboard box tell the user to insert the base on top of a cake and light the center of the flower using the enclosed wood punk. When lit, the flare lights the candles, the petals open, the flower rotates and the chip plays: Happy Birthday to You.

CBP rationale

The applicable subheading for the novelty pyrotechnic birthday cake decoration will be 3604.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other pyrotechnic articles.

Full text

NY K88711 August 19, 2004 CLA-2-34:RR:NC:SP:237 K88711 CATEGORY: Classification TARIFF NO.: 3604.90.0000 Mr. Patrick Kastner Mary Kastner, CHB 15215 52nd Ave. So., Suite 23 Seattle, Washington 98188 RE: Tariff classification of a novelty pyrotechnic birthday cake decoration from China. Dear Mr. Kastner: In your letter dated August 16, 2004, on behalf of American Classic Sports, you requested a tariff classification ruling. Your Music Candle / Sparkling Flower Candle / Magic Candle consists of a plastic flower with 8 plastic petals and artificial textile leaves set on top of a plastic base with a metal spring inside (6”D x 4.5”H). The flower contains a pyrotechnic flare and music chip. The end of each petal holds a wax birthday candle folded into the flower. Instructions on the retail paperboard box tell the user to insert the base on top of a cake and light the center of the flower using the enclosed wood punk. When lit, the flare lights the candles, the petals open, the flower rotates and the chip plays: Happy Birthday to You. The applicable subheading for the novelty pyrotechnic birthday cake decoration will be 3604.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other pyrotechnic articles. The rate of duty is 6.5 percent ad valorem. This item may be subject to prohibition and recall under the laws and regulations administered by the Consumer Product Safety Commission (CPSC). You should contact their Office of Compliance, Washington, D.C. 20207-0001, telephone (301) 504-7913. 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 merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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