The tariff classification of an ice cream set consisting of a marble board and two aluminum ice cream spades from Taiwan

N022374 February 14, 2008 CLA-2-68:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6802.91.1500 Ms. Una Gauthier Barthco International, Inc.One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an ice cream set consisting of a marble board and two aluminum ice cream spades from Taiwan Dear Ms. Gauthier: In your letter dated January 21, 2008, on behalf of CVS Pharmacy, you requested a tariff classification ruling regarding an ice cream set, item 452332. A sample was submitted with your ruling request. The set consists of a board and two spades. In your letter you stated that the board is composed of marble and the spades consist of cast aluminum. According to the information which you submitted, the board and spades will be packed together for retail sale prior to importation. You indicated that the set will be used in the preparation of ice cream and yogurt desserts in the home. The board and spades will be placed in the refrigerator before use. The spades will be used to place ice cream or yogurt onto the board. At that point, “blend-ins” (e.g., fruits, nuts and candies) may be added and mixed in with the ice cream or yogurt. The marble board measures nine inches by eleven inches. It has rubber feet on the bottom which permit it to be placed on a countertop. Each aluminum spade measures approximately eight inches in length. The essential character of the set is imparted by the marble board. The applicable subheading for the ice cream set consisting of a marble board and two aluminum spades (item 452332) will be 6802.91.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone…and articles thereof…other: marble, travertine and alabaster: marble: other. The rate of duty will be 4.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division