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NY 870057

January 21, 1992

CLA-2-39:S:N:N3G:343 870057


TARIFF NO.: 3924.90.5000; 7013.99.5000

Mr. Warren E. Jacobs
Director Finance/Administration
Interpur International, Inc.
P.O. Box 590387
Orlando, Florida 32859-0387

RE: The tariff classification of a plastic baker starter set and a decorative glass dome from Taiwan and China.

Dear Mr. Jacobs:

In your letter dated December 20, 1991, you requested a tariff classification ruling.

A sample of the plastic baker set and the decorative glass dome accompanied your letter. The baker set, which is imported from Taiwan, consists of fifteen utensils; one mixing bowl, five measuring cups, five measuring spoons, two condiment scoops, one wire wisk and one wire rack.

The decorative glass dome, which measures approximately 3 1/2 inches high and 2 3/4 inches in diameter, contains three plastic figurines depicting Easter bunnies and a basket of eggs. The glass dome sits on a polyresin base. It is imported from China.

The applicable subheading for the baker set will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles... of plastics: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the glass dome will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen... indoor decoration or similar purposes: Other: Other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

The samples will be returned.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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