CLA-2-73:S:N:N3:113 881985
Mr. Dejun Wong
America Direct Corporation
1313 5th Street Southeast, Suite 306
Minneapolis MN 55414
RE: The tariff classification of cake decorating sets from China
Dear Mr. Wong:
In your letter of no date, received in this office on
January 21, 1993, you requested a tariff classification ruling.
The merchandise is a cake decorating set consisting of
stainless steel tips and plastic icing bags with white plastic
couplers. The sets range in size from six pieces to twenty-six
pieces.
The applicable subheading for the set will be 7323.93.0060,
Harmonized Tariff Schedule of the United States (HTS), which
provides for table, kitchen or other household articles and parts
thereof, of stainless steel, kitchenware. The rate of duty will
be 3.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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