“Aberrant” Cake Use

January 3, 2014

  • 114 Customs Duties
  • 114II Goods Subject to Duty, Rate, and Amount
  • 114k37 Sundries
  • 114k37(.5) k. In General.

114 Customs DutiesWedding cake separator plates, pillars, columns, and plate legs, which were non-edible cake decorations for use on multi-tiered wedding-type cakes, were classifiable as “festive articles” under Harmonized Tariff Schedule of the United States (HTSUS); the design, style, and overall look of the separator plates, pillars and columns, and plate legs were so distinctively nuptial that their use on routine occasions would be patently “aberrant.”

Wilton Indus., Inc. v. United States, 493 F.Supp.2d 1294 (2007)