The tariff classification of cake tops from China

NY J83668 May 19, 2003 CLA-2-69:RR:NC:1:227 J83668 CATEGORY: Classification TARIFF NO.: 6913.10.50 Ms. Jodi Latner Livingston International Trade Services, Inc. 3556 Lakeshore Road, Suite 200 Buffalo, NY 14219 RE: The tariff classification of cake tops from China Dear Ms. Latner: In your letter dated April 16, 2003, on behalf of Weddingstar Inc., you requested a tariff classification ruling. The articles in question are wedding cake tops that are identified as follows: 1.Style # 1682- consists of a polyresin base and a top of various decorative items made in part of rayon, polyester, acetate, polypropylene and nylon 2.Style # 1332- consists of a 7 ½" tall porcelain statuette of a bride and groom with various decorative items made in part of polyester, nylon, paper, rayon and polypropylene. 3.Style # 1671- consists principally of a 5 " tall porcelain statuette of a bride and groom with a polyresin base. 4.Style # 1672- consists principally of a 5 " tall porcelain statuette of a bride and groom with a polyresin base. 5.Style # 1670- consists principally of a 7 ½" tall porcelain statuette of a bride and groom with a polyresin base. In your letter you requested classification within subheading 9505.90.6000, HTS. The classification of cake decorations does not fall within that subheading. If the item were merely a cake decoration and had no other use, it might be classifiable in subheading 9505.90.4000, HTS. However, the instant products are clearly more than a one time use articles The applicable subheading for the cake tops, style # 1332, 1671, 1672 and 1670, will be 6913.10.50, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes of porcelain or china. The duty rate will be free. Your inquiry does not provide enough information for us to give a classification ruling on style # 1682. Your request for a classification ruling should include the following: Please provide a breakdown of component materials by weight and value. We need the following information on the polyresin cake top base: Is the “polyresin” material pure polyresin plastics or a combination of plastics and another material? If it is a combination of plastics and another material, are the two materials uniformly blended or agglomerated throughout the body of the article? Please provide the precise geological and/or chemical name of the material agglomerated with the plastic resin. Please indicate the percentage by weight of the plastics and the percentage by weight of the other material. Please describe the manner in which the material agglomerated with the plastics is produced or derived. Is this material (e.g., calcium carbonate) derived from natural stone, a mineral source other than stone or a synthetic chemical. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division