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The tariff classification of cake topper picks from China.
Issued May 27, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N319478 (May 27, 2021)
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
Images were submitted in lieu of samples. The products under consideration are described as cake toppers and are made from durable and reusable acrylic plastic. These decorative picks come in five different styles and read either “Happy Birthday” or “Love.” The ornamental toppers are approximately four inches wide, sit atop a 2.3-inch pick, and are intended to be inserted into a cake. They will be packaged with a printed insert card. In your request, you indicated that
CBP rationale
The applicable subheading for the “Happy Birthday” and “Love” cake topper picks will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.
Full text
N319478 May 27, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Terry Choi Silver Timing, Ltd. Unit 801-802, 8/F, Pioneer Place, 33 Hoi Yuen Road Kwun Tong, Hong Kong China RE: The tariff classification of cake topper picks from China. Dear Mr. Choi: In your letter dated May 17, 2021, you requested a tariff classification ruling. Images were submitted in lieu of samples. The products under consideration are described as cake toppers and are made from durable and reusable acrylic plastic. These decorative picks come in five different styles and read either “Happy Birthday” or “Love.” The ornamental toppers are approximately four inches wide, sit atop a 2.3-inch pick, and are intended to be inserted into a cake. They will be packaged with a printed insert card. In your request, you indicated that you believe the classification for these products would be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]ableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: [t]ableware and kitchenware: [o]ther.” We disagree. This product would not be classified in heading 3924, because it does not belong to a class of product principally used in the home and is not of the same class or kind as the exemplars of household articles listed in the Explanatory Notes for heading 3924. The applicable subheading for the “Happy Birthday” and “Love” cake topper picks will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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