United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N012251 - NY N012309 > NY N012295

Previous Ruling Next Ruling
NY N012295




July 5, 2007

CLA-2-49:RR:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092, 4911.10.0080, 4823.90.6700, 3924.10.2000, 3924.10.4000, 3926.90.9980, 8205.51.3030

Ms. Cecilia Balaguer
Reeves International Inc.
14 Industrial Road
Pequannock, NJ 07440

RE: The tariff classification of Holiday Treat Gift Set from China

Dear Ms. Balaguer:

In your letter dated May 31, 2007, you requested a tariff classification ruling. A sample of the Holiday Treat Gift Set, Item number 700677, was submitted for our examination and will be returned to you as requested.

The set consists of an assortment of articles designed to impart a horse-related theme to various dessert making activities (creating homemade candies, cakes and cookies). The components of the set are not put up together for one specific activity. The set will not be classifiable as "goods put up in sets for retail sale", but each component article will be separately classifiable. The set includes:

1) One instruction booklet titled “Holiday Treats Gift Set” 2) One 2007 catalog titled “Celebrating the Horse” 3) Three paper die-cut stencils for cake decorating 4) One melamine serving plate
5) Two plastic candy/lollipop molds
6) Four plastic lollipop sticks
7) One Mini Whinnies model horse cake topper 8) One horse shaped stainless steel cookie cutter

A copy of the layout for the instruction booklet has been furnished. It is an eighteen page book to be printed in China. The instruction book provides recipes and ideas to create your own horse themed cakes, cookies, lollipops and chocolates for holiday gift giving. It includes horse “fun” facts at every turn of the eighteen page booklet. The applicable subheading for the instruction booklet will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: containing five or more pages each, but not more than forty eight pages each (excluding covers). The rate of duty will be free.

The glossy forty page 2007 catalog displays a selection of model horses and accessories, as well as, short narratives on various breeds of horses and their riders, artists of featured model horses, special upcoming model horse events and a subscription to the hobby horse collector club bi-monthly publication. The applicable subheading for the printed catalog will be 4911.10.0080, HTSUS, which provides for: Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Other. The rate of duty will be free.

The paper stencils are to be used to decorate a cake with either a horse or Christmas holiday theme. The cake stencils are coated on one side and measure approximately 6 inches in diameter. They are circular in shape with a die cut pattern to add the decorative finish. The applicable subheading for the paper stencils will be 4823.90.6700, HTSUS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be free.

The melamine serving plate is a seven inch decorative plate with a colorful horse shoe border and pictures of various riding gear center tiled. The applicable subheading for the melamine serving plate will be 3924.10.2000 which provides for: tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 percent ad valorem.

The two plastic candy and lollipop molds have four contoured recesses to form edible pieces of chocolates attracting the horse enthusiast. The applicable subheading for the plastic candy molds are 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The four molded plastic lollipop sticks are used in conjunction with the above mentioned lollipop mold. The applicable subheading for the plastic sticks are 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The stainless steel cookie cutter can be used to create horse themed cookies from the variety of recipes included in the instruction booklet. The applicable subheading for the stainless steel cookie cutter is 8205.51.3030, HTSUS, which provides for handtoolsnot elsewhere specified or includedother handtools and parts thereofhousehold toolsof iron or steelotherkitchen and table implements. The rate of duty will be 3.7 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/.

We are unable to rule on the Mini Whinnies model horse cake topper as classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”

Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.

As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.

If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: