The tariff classification of a cake and pastry decorating set and a splatter screen from China

N161005 May 16, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Philip Kwok Lifetime Brands 1000 Stewart Avenue Garden City, NY 11530 RE: The tariff classification of a cake and pastry decorating set and a splatter screen from China Dear Mr. Kwok: In your letter dated April 14, 2011, you requested a tariff classification ruling. The items concerned are a cake and pastry decorating set (Item #78417-93) and a splatter screen (Item #5064309). Both items will be returned to you as requested. The first item concerned is a cake and pastry decorating set (Item #78417-93). The 6 piece set includes 5 stainless steel design tips and a reusable plastic pastry bag. The pastry decorating set will be used to decorate cakes and desserts. The second item concerned is a splatter screen (Item #5064309). The item is circular in shape and contains a handle. The splatter screen consists of two circular stainless steel mesh screens. An activated carbon filter is layered between the two stainless steel mesh screens. It measures 16.3 inches long and 11.5 inches wide and contains an 11.5 inch diameter. The splatter screen is placed on top of a skillet when frying. The item states that it absorbs odors while cooking and keeps stovetops clean from splattered grease. The applicable subheading for the cake and pastry decorating set (Item #78417-93) and the splatter screen (Item #5064309) will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division