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NY A80954

April 2, 1996

CLA-2-95:RR:NC:FC: 225 A80954


TARIFF NO.: 9505.90.6090

Ms. Susan Watgen
Osowski & Co. Int'l., Ltd.
P.O. Box 66445
Chicago, IL 60666-0445

RE: The tariff classification of cake decorations from China

Dear Ms. Watgen:

In your letter dated February 20, 1996, received in this office on March 4, 1996 you requested a tariff classification ruling.

The samples submitted are described as wedding cake ornaments/tier toppers. Composed of plastic, acetate, and nylon materials, the cake toppers will be imported in a clear plastic box. The specified articles are as follows: Product #211-458 "Love Birds Tier Top", #211-464 "Pearl Pip Tier Top", #103-446 "Precious Love Wedding Ornament", #211-452 "Ribbon Tier Top" and #211-470 "Angelinos Tier Top". Your samples are being returned as requested.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.05:

"This heading covers:

(A)(1) Decorations such as festoons, garlands,... Cake and other decorations which are traditionally associated with a particular festival are also classified here."

In this instance, the described cake decorations fall within the realm of heading 9505.

The applicable subheading for the described cake decor-ations, product numbers 211-458, 211-464, 103-446, 211-452 and 211-470, will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles; parts and accessories thereof: other: other: other. The rate of duty will be free.

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 J. Wong at 212-466-5538.


Roger J. Silvestri

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