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NY K87963




August 5, 2004
CLA-2-39:RR:NC:SP:221 K87963

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of cake dividers from Taiwan.

Dear Ms. Marcoux:

In your letter dated July 19, 2004, you requested a tariff classification ruling.

A photograph was provided with your letter. The cake dividers (SKU #26860) are circular plastic discs with evenly spaced partitions. The discs are designed to be placed in the center of a cake to act as a guide so that the cake can be sliced in equal portions. There are four cake dividers to a set, designed for cutting cakes into 5, 6, 7 and 9 slices.

The applicable subheading for the cake dividers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware and 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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