CLA-2-39:S:N:N3G:343 870057
Mr. Warren E. Jacobs
Director Finance/Administration
Interpur International, Inc.
P.O. Box 590387
Orlando, Florida 32859-0387
RE: The tariff classification of a plastic baker starter set and
a decorative glass dome from Taiwan and China.
Dear Mr. Jacobs:
In your letter dated December 20, 1991, you requested a
tariff classification ruling.
A sample of the plastic baker set and the decorative glass
dome accompanied your letter. The baker set, which is imported
from Taiwan, consists of fifteen utensils; one mixing bowl, five
measuring cups, five measuring spoons, two condiment scoops, one
wire wisk and one wire rack.
The decorative glass dome, which measures approximately 3
1/2 inches high and 2 3/4 inches in diameter, contains three
plastic figurines depicting Easter bunnies and a basket of eggs.
The glass dome sits on a polyresin base. It is imported from
China.
The applicable subheading for the baker set will be
3924.10.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for tableware, kitchenware, other household
articles... of plastics: Other. The rate of duty will be 3.4
percent ad valorem.
The applicable subheading for the glass dome will be
7013.99.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for glassware of a kind used for table,
kitchen... indoor decoration or similar purposes: Other: Other:
valued over $0.30 but not over $3.00 each. The rate of duty will
be 30 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
The samples will be returned.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport