The tariff classification of five cake decorations from China

N106635 June 11, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 3926.40.0000; 4911.99.8000; 6702.90.3500 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. Minneapolis International 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of five cake decorations from China Dear Mr. Anderson: In your letter received May 13, 2010, you requested a tariff classification ruling on behalf of DecoPac Inc. Samples of five cake decorations were submitted with your inquiry. The first item, “Batter-Up Baseball,” item # 12659, is a plastic package of three PVC representations of baseball players, in various stages of fixed action poses. The baseball figures standing on flat bases are three dimensional depictions of players. The second item, “Pooh Magic Balloon,” item # 12866, is a PVC three dimensional depiction of Winnie the Pooh in a birthday hat, holding a balloon and sitting with a birthday cake. A dial in the tree trunk, when turned, allows the balloon to go up and down. The plastic grass base holds Pooh’s friends, Tigger and Piglet also wearing birthday hats. The third item, “Carrot-Mobil,” item # 12809, is a three dimensional figure of a carrot shaped car with fake wheels and carrot leaves trailing from the car’s back, simulating motion. The convertible is driven by a white bunny with floppy ears laid back by the wind. The fourth item, “Baby’s First Booties,” item # 321480, is a miniature pair of PVC baby booties adorned with textile ribbon bows and a ribbon attaching the booties together. The bottoms of the booties are printed with “Weight,” “Length,” “Name” and “Date” for the purpose of filling in and saving as keepsakes. All of the aforementioned items come with a clear plastic disc that fit underneath the cake decorations. The final item, “Hula with Flowers,” item # 12463, consists of a plastic Hawaiian-themed plaque printed with the phrase “HULA ‘til ya drop”, a suction cup with hook for hanging and a set of four man-made flowers, each with a plastic stem/pick for inserting into a cake. You have suggested that this item should be classified as a cake decoration in HTSUS 9505.90.4000 or 9505.90.6000. However, Explanatory Note 95.05 (A) (1) provides for “Cake decorations which are traditionally associated with a particular festival.” The “Hula with Flowers” is not associated with a particular festival or holiday. Furthermore, the product is not considered a set for tariff purposes because each item in the package (the plaque and the flower picks) is put up for a different purpose. The samples will be returned, as requested. The applicable subheading for the “Batter Up Baseball,” “Pooh Magic Balloon” and “Carrot-Mobil” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the “Baby’s First Booties” will be 3926.40.0000, HTSUS, which provides for other articles of plastic…statuettes and other ornamental articles. The rate of duty will be 5.3 % ad valorem. The applicable subheading for the “Hula with Flowers” plaque portion will be 4911.99.8000, HTSUS, which provides for other (non-enumerated) printed matter. The rate of duty will be free. The applicable subheading for the flowers of the “Hula with Flowers” will be 6702.90.3500, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division