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NY A89765

December 19, 1996

CLA-2-39:RR:NC:2:222 A89765


TARIFF NO.: 3924.10.5000

Ms. Mary Beth Moran
Buffalo Customhouse Brokerage Co., Inc.
1245 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of a cake decorating kit from Hong Kong.

Dear Ms. Moran:

In your letter dated November 21, 1996, on behalf of your client Robinson Knife Co., you requested a tariff classification ruling.

The submitted sample is a cake decorating kit. It contains two woven cotton fabric bags lined with a plastic coating and eight interchangeable plastic decorating tips. The bags hold the frosting and the tips make various designs when the frosting is squeezed through them.

The sample is being returned as requested.

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

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 Alice Masterson at 212-466-5892.


Roger J. Silvestri

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