The tariff classification of a cake topper from China.

NY J89989 October 16, 2003 CLA-2-95:RR:NC:SP:225 J89989 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Christopher Rini O’Neill & Whitaker Inc. 144-35 157th Street Jamaica, NY 11434 RE: The tariff classification of a cake topper from China. Dear Mr. Rini: In your letter dated October 7, 2003, you requested a tariff classification ruling. You submitted a sample of a “Risque Birthday Girl” identified as item number R-101. The item is a cake topper made of polyvinyl chloride in the shape of a semi-nude woman with outstretched arms emerging from a decorated cake. The woman measures approximately 4-1/2 inches in height with shoulder-length blonde hair, blue eyes, and red lipstick. She is “dressed” in a black bow tie, black elbow-length gloves, pasties, and a purple G-string. The pastie is a purple circular shape that covers the nipple area of each breast. The pink cake measures approximately 1-1/2 inches in height and 2-3/4 inches in diameter and is decorated with blue icing around its edges and yellow icing draped along the outside. The imitation cake serves as the base for this item, which is placed on top of a real cake. Your sample is being returned upon your request. The applicable subheading for the “Risque Birthday Girl” identified as item number R-101 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division