CLA-2-85:RR:NC:N1:113 E86537

Ms. Maria Da Rocha
J. Fanok Services, Inc.
701 Penham Avenue
Secaucus, NJ 07094

RE: The tariff classification of a bake set from China

Dear Ms. Da Rocha:

In your letter dated August 24, 1999, on behalf of Tristar Products, you requested a tariff classification ruling.

The mercjandise is a bake set, containing plastic parts and a pan made of tinplated steel.

The applicable subheading for the bake set will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will 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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division