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NY J80415




February 7, 2003

CLA-2-95:RR:NC:SP:225 J80415

CATEGORY: CLASSIFICATION

TARIFF NO. 9505..90.4000; 9615.11.1000; 9615.11.3000

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

RE: The tariff classification of cake toppers and a plastic comb from China.

Dear Ms. Scoggan:

In your letter dated January 21, 2003, you requested a classification ruling.

You have submitted three samples, two are described as cake toppers and the other is a plastic comb.

Item number 493643, is identified as a 50th Anniversary Cake Topper. The cake topper is designed with a plastic base that is covered with white lace. The upper part is adorned with gold ribbon bows, gold beads, fabric and gold flowers. Item number 597344, is identified as a Silver Rose Bud Cake Topper. The base of this article is made of plastic and covered with white lace. The upper part of the cake topper is adorned with silver beads, silver ribbon bows and silver flowers. The cake toppers will be imported in a clear plastic box.

Item number 379073, is a satin headband with a plastic comb attached. The satin headband and plastic comb will be imported in a clear plastic bag with a header card. In our opinion the plastic comb imparts the essential character to this item.

The samples are returned as you requested.

The applicable subheading for item number 493643, the 50th Anniversary Cake Topper and item number 597344, the Silver Rose Bud Cake Topper 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 item number 379073, the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents/gross plus 2% ad valorem.

The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents/gross plus 4.6% ad valorem.

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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