The tariff classification of a "PGA Tour Golfers" Cake Kit from China.

NY L81690 January 26, 2005 CLA-2-95:RR:NC:SP:225 L81690 CATEGORY: Classification TARIFF NO.: 9505.90.4000; 3926.90.9880; 9506.39.0080 Ms. Tammy M. Hogya Jack Guttman, Inc. P.O. Box 37 West Chester, OH 45071 RE: The tariff classification of a “PGA Tour Golfers” Cake Kit from China. Dear Ms. Hogya: In your letter dated January 4, 2005, you requested a tariff classification ruling. You submitted a sample of a “PGA Tour Golfers” Cake Kit identified as item number CK-338C. The kit consists of 1 hinged 3-1/4” plastic golf tee holder with a loop for hanging from a golf bag that is designed to hold two plastic golf tees (included), 1 plastic tag (“PGA Tour”) with a 5” plastic strap for attaching to a golf bag or luggage, and 2 polyvinyl chloride (PVC) 2-3/4” golf figures. The figures depict a female golfer putting and a female golfer holding both a golf club and a golf hole flag. You state that the articles will be sold in bakeries as a cake decoration to place on top of a cake that resembles a golf course putting green. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. You state in your letter that the golf figures “will most likely be discarded after the celebration event” while both the plastic golf tee holder with two golf tees and the plastic tag with a 5” plastic strap for attaching to a golf bag or luggage will have “future value following the celebration event.” In fact, illustrated literature submitted with your ruling request suggests that the plastic tag with the 5” plastic strap “can be used on your golf bag or luggage.” Therefore, the “PGA Tour Golfers” Cake Kit is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Consequently, each article in the kit must be classified under its own appropriate tariff heading. Your sample is being returned upon your request. The applicable subheading for the two PVC golf figures will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers: parts and accessories thereof.” The rate of duty will be Free. The applicable subheading for the plastic tag with the 5” strap for attaching to a golf bag or luggage will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other." The rate of duty will be 5.3% ad valorem. The applicable subheading for the golf tee holder with two golf tees will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Golf clubs and other golf equipment; parts and accessories thereof: Other…Other.” The rate of duty will be 4.9% 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division