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NY R00924

October 25, 2004

CLA-2-73: RR:NC:N1:113 R00924


TARIFF NO.: 7323.99.7000; 4903.00.0000; 9609.90.8000

Mr. Michael Koseck
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of Fairy-Tale Pancake Molds from China

Dear Mr. Koseck:

In your letter dated October 7, 2004, on behalf of Focus Products, you requested a tariff classification ruling.

The merchandise consists of 3 non-stick, steel pancake molds, 3 crayons, and 1 coloring book packaged for retail sale. The pancake molds are in the shape of a princess, a unicorn, and a frog. The kit is designed for a child to use the crayons to color in the Princess and the Pancake coloring book while his mother makes pancakes. In our opinion, the kit does not meet the criteria of a set for Customs classification purposes. Therefore, the three items will be classified separately. You suggest classification of the pancake molds under HTS 7323.93.0045, which provides for cooking ware made of stainless steel. Your letter indicates that the molds are made of non-stick steel, which are provided for under HTS 7323.

The applicable subheading for the steel pancake molds will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, other, not coated or plated with precious metal, other, cooking ware. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencilscrayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be free.

The applicable subheading for the coloring book will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be free.

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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