L81392 L8 Ruling Active

The tariff classification of a novelty pyrotechnic party cake decoration from China.

Issued December 6, 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 lotus flower of 8 pink plastic petals set on top of a green plastic base with 3 white plastic prongs (2.25”D x 5”H). The flower contains a pyrotechnic flare, a coiled metal spring and a music chip. The end of each petal holds a wax candle (3/16”D x 1/2”H) folded into the flower. Instructions on the retail paperboard box tell the user to insert the prongs into the cake and light the center of the flower using attached stick. When lit, a flare shoots fire and lights the candles, the petals with lighted candles spring open and the chip plays music.

CBP rationale

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

Full text

NY L81392 December 6, 2004 CLA-2-34:RR:NC:SP:237 L81392 CATEGORY: Classification TARIFF NO.: 3604.90.0000 Mr. Frank Allison Falcon Technology Services Group, Inc. 6125 Tuckerman Lane Colorado Springs, Colorado 80918 RE: The tariff classification of a novelty pyrotechnic party cake decoration from China. Dear Mr. Allison: In your letter dated November 24, 2004, on behalf of Beijing Jing Gong Garments Import and Export Company, you requested a tariff classification ruling. Your Music Candle / Sparkling Flower Candle / Magic Candle consists of a plastic lotus flower of 8 pink plastic petals set on top of a green plastic base with 3 white plastic prongs (2.25”D x 5”H). The flower contains a pyrotechnic flare, a coiled metal spring and a music chip. The end of each petal holds a wax candle (3/16”D x 1/2”H) folded into the flower. Instructions on the retail paperboard box tell the user to insert the prongs into the cake and light the center of the flower using attached stick. When lit, a flare shoots fire and lights the candles, the petals with lighted candles spring open and the chip plays music. The applicable subheading for the novelty pyrotechnic party 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 the 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →