(Based on Use) Cake decorating sets sold as a unit comprised primarily of decorating tubes, couplers and tips; Cake decorating sets sold as a unit comprised primarily of pastry bags, decorating tubes, and couplers (Based on Intent to Use) Piping bags; Cupcake baking cups; Mixing bowls; Household utensils, namely, spatulas; Plastic household storage containers for cupcakes and cakes; Bakeware

Cupcake baking and decorating kits comprised primarily of cupcake mix, and also containing, frosting mix, food coloring, pastry bags, cupcake baking cups, cake tester, measuring cups, decorating tubes, couplers and tips and cupcake baking and decorating instructions