881985 88 Ruling Active

The tariff classification of cake decorating sets from China

Issued February 4, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0060

Headings: 7323

Product description

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.

CBP rationale

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.

Full text

NY 881985 February 4, 1993 CLA-2-73:S:N:N3:113 881985 CATEGORY: Classification TARIFF NO.: 7323.93.0060 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 

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