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NY H89959





March 29, 2002

CLA-2-95:RR:NC:SP:225 H89959

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9505.90.4000

Mr. Jimmy Gue
Eastern Industrial Products Group, Inc.
P.O. Box 30536
Seattle, WA 98103

RE: The tariff classification of an assortment of three Birthday Song Music Candles made in Hong Kong, assembled and packaged in China.

Dear Mr. Gue:

In your letter dated March 12, 2002, you requested a tariff classification ruling.

The submitted assortment, Birthday Song Music Candle, consists of three designs of an electronic ornament that is essentially a plastic container that holds a birthday candle. Item #590704, Flower Basket, is comprised of plastic basket container with textile flowers, a printed circuit board, buzzer, batteries, birthday candle with copper wire candlewick and mini birthday card. Item #590708, Ice-cream, is comprised of a ice cream cone with ice cream scoop shaped plastic container, printed circuit board, buzzer, batteries, birthday candle with copper wire candlewick, sticker, and mini birthday card. Item #590709, Shining Candle & Ball, is comprised of a ceramic pillar shell, printed circuit board, buzzer, batteries, birthday candle with copper wire candlewick, mini football, and mini birthday card. All three designs work by lighting the candle, which then “beeps” twice at five second intervals. Five seconds after the second beep, the candle will play the music of “Happy Birthday To You.” The item is intended as a birthday cake decoration.

Although packaged together, the candle and mini football of Item #590709, Shining Candle & Ball, do not comprise a set for Customs’ purposes as they are not put up together to meet a particular need or carry out a specific activity. GRI 3(b) noted. Therefore, the candle and the mini football will be classified separately in their own respective tariff headings.

The applicable subheading for the Birthday Song Music Candle (Item #590704, Flower Basket, Item #590708, Ice-cream, and the Shining Candle of Item #590709, Shining Candle & Ball, 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.

The applicable subheading for the football of Item #590709, Shining Candle & Ball, will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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