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NY B85082




May 15, 1997

CLA-2-39:RR:NC:2:221 B85082

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.2500

Mr. Melvin S. Schwechter
LeBoeuf, Lamb, Greene & McRae
1875 Connecticut Avenue, N.W.
Washington, D.C. 20009-5728

RE: The tariff classification of cookware handles from France.

Dear Mr. Schwechter:

In your letter dated April 28, 1997, on behalf of T-Fal, Corp., you requested a tariff classification ruling.

A sample handle was submitted with your letter. This handle will be used as a replacement part for aluminum cookware, and will be imported separately from the cookware. The handle is composed of plastics, with a stainless steel spring mechanism and stainless steel mountings to attach the handle to the cookware. You state that the metal makes up 51.98 percent of the value and 52.05 percent of the weight; the plastic accounts for the remainder of both the value and the weight.

You suggest that the essential character is imparted by the stainless steel, since it predominates over the plastic by both value and weight. However, the differences in value and weight are minor, and the handle itself is composed of plastic; the stainless steel components serve merely to attach the plastic handle. In the opinion of this office, the essential character is imparted by the plastics. As you requested, your sample is being returned.

The applicable subheading for the handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...handles or knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem.

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 Joan Mazzola at 212-466-5580.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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