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NY 883095




March 23, 1993

CLA-2-82:S:N:N3:119 883095

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.99.2000

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of corn skewers and a corn server set from China and Taiwan

Dear Mr. Liberati:

In your letter dated February 17, 1993, you requested a tariff classification ruling on behalf of Liss Brothers Inc., Philadelphia, PA.

Two samples have been submitted. One consists of six corn skewers on a blister card and the other is a set consisting of four corn skewers and two plastic platters also packed on a blister card. The corn skewers have plastic handles and two metal prongs. The platters are 9 3/4 inches long and simulate the shape of an ear of corn.

The sample consisting of platters and skewers is a set with no essential character and is therefore classifiable under the heading which occurs last in numerical order. See General Rules of Interpretation 3(c) of the Tariff Schedule of the United States.

The applicable subheading for both the corn skewers and the corn server set will be 8215.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for forks with rubber or plastic handles. The rate of duty will be 0.5 cent each plus 3.2 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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