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NY K83537

March 1, 2004
CLA-2-95:RR:NC:SP:225 K83537


TARIFF NO. 9505.90.4000

Ms. Julie Scoggan
Evans and Wood & Company, Inc.
612 E. Dallas Rd., Suite 200
Grapevine, TX 76051

RE: The tariff classification of plastic cake topper decorations from China.

Dear Ms. Scoggan:

In your letter dated February 12, 2004, on behalf of your client Hobby Lobby, you requested a classification ruling.

You have submitted five samples of plastic cake toppers. Item number 684985 is the base of a cake toper stand that will support other decorations. It measures approximately 3 inches in diameter and 2 inches high.

Item number 685008 is the base of a cake topper stand that will support other decorations. It measures approximately 2 inches high and 4-1/2 inches in diameter.

Item number 685081 is a cake topper decoration made in the shape of an arch. The arch measures approximately 1 inch wide and 6-1/2 inches high.

Item number 685032 is a heart frame cake topper decoration. This design measures approximately 6-1/2 inches across and 6-1/4 inches high.

Item number 685057 is a cake topper decoration that is designed in the shape of a church window. It measures approximately 8 inches high and 5-1/2 inches wide.

The samples are returned as you requested.

The applicable subheading for all of the above mentioned plastic cake topper decorations will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. 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 Wong at 646-733-3026.


Robert B. Swierupski

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