The tariff classification of a plastic cake/pie decorator from China

N014161 August 9, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic cake/pie decorator from China Dear Ms. Ramsey: In your letter dated July 10, 2007 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Cake/Pie Decorator, SKU# 62390. This item consists of two identical, flat, disc shaped parts that are fastened together at their centers by an aluminum pin. Each of the two discs is made of acrylonitrile-butadiene-styrene plastic material and each consists of a series of thirteen equidistant spokes within a circular frame that has a diameter of 11-1/2 inches. The discs can be rotated independently of each other, so that the spokes of the two discs form different lattice-work designs through which sugar can be sprinkled onto a cake or pie top. Each disc has a plastic lip extension on one side that acts as a handle. This item is dishwasher safe. The applicable subheading for the plastic cake/pie decorator will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastic: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division