The tariff classification of an ice cream mixing set from Taiwan

N033457 August 7, 2008 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6802.91.1500 Mr. Troy Crago Atico International USA, Inc.501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an ice cream mixing set from Taiwan Dear Mr. Crago:  In your letter dated July 11, 2008, on behalf of CVS Pharmacy, you requested a tariff classification ruling regarding an ice cream mixing set, item A038IA01614. A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request.       The set consists of a “mixing tile” and two spoons. The information submitted with your letter indicates that the “mixing tile” consists of marble and the spoons consist of aluminum. The marble mixing tile has rubber feet which allow it to grip the surface of a countertop and which prevent scratching. The mixing tile and spoons will be packed together for retail sale prior to importation. The set will be used in the preparation of ice cream and yogurt desserts in the home.       The spoons will be used to place ice cream or yogurt on the marble “mixing tile.” Other ingredients (nuts, fruits, etc.) will be added and mixed together with the ice cream or yogurt on the mixing tile.      The marble article measures eleven inches by nine inches. Each aluminum spoon measures 8.5 inches in length.       The essential character of the set is imparted by the marble mixing tile.       The applicable subheading for the ice cream mixing set consisting of a marble mixing tile with rubber feet and two aluminum spoons (item A038IA01614) 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