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The tariff classification of a "Cupcake Kit" from China
Issued November 3, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N040638 (November 3, 2008)
Tariff classification
HTS codes: 4901.99.0092
Headings: 4901
Product description
You submitted photos of a “Cupcake Kit” for our examination. The kit contains 1 plastic pastry bag, 5 decorating nozzles, 250 paper baking cups, and 1 recipe book. The contents are packaged together in a see-thru, 4-shelf paperboard box with a ribbon handle. Of the four items neither the decorating nozzles and pastry bag, classifiable in heading 3924, the baking cups, classified in heading 4823, nor the recipe book, classified in heading 4901, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the kit will be classified in the heading which occurs last in numerical order in the HTS.
CBP rationale
The applicable subheading for the Cupcake Kit will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers).
Full text
N040638 November 3, 2008 CLA-2-49:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Mr. David Katzman C.H. Powell Co. 75 Shawmut Road Canton, MA 02021 RE: The tariff classification of a “Cupcake Kit” from China Dear Mr. Katzman: In your letter dated October 6, 2008, you requested a tariff classification ruling on behalf of your client, Chronicle Books LLC. You submitted photos of a “Cupcake Kit” for our examination. The kit contains 1 plastic pastry bag, 5 decorating nozzles, 250 paper baking cups, and 1 recipe book. The contents are packaged together in a see-thru, 4-shelf paperboard box with a ribbon handle. Of the four items neither the decorating nozzles and pastry bag, classifiable in heading 3924, the baking cups, classified in heading 4823, nor the recipe book, classified in heading 4901, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the kit will be classified in the heading which occurs last in numerical order in the HTS. The applicable subheading for the Cupcake Kit will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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