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NY N013388




July 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a cake and pastry stand from China

Dear Ms. Aldinger:

In your letter dated June 19, 2007, you requested a tariff classification ruling.

The merchandise is a cake and pastry stand (item number 959159). It is a three-tiered stand made of steel wire in an open grid pattern. Each tier consists of a round tray with a 1-inch lip. The bottom tray measures approximately 13 inches in diameter and rests upon 4 wire legs. The middle tray is 11 inches in diameter, and the upper tray, 9 inches. The three tiers are connected vertically by threaded posts. Included with the stand are 4 small, interchangeable, polyresin ornaments that can be screwed onto the top (jack-o-lantern, Easter bunny, snowman and birthday balloons). The stand will be used in the home to hold various desserts, which will be placed first on plates, and then on the stand. Based upon information provided by you, the stand is not suitable for direct food contact.

The applicable subheading for the cake and pastry stand will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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, other, other. The rate of duty will be 3.4 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/.

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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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