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NY C86480




May 13, 1998

CLA-2-44:RR:NC:SP:230 C86480

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000

Ms. Laura Proctor
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of a kitchen utensil set with holder, from China.

Dear Ms. Proctor:

In your letter dated April 15, 1998, you requested a tariff classification ruling.

A sample identified as a "Utensil Holder Set" (lot # 781-1175/style # K00094-C2655) was submitted and is being returned to you as requested. It consists of an open-topped ceramic receptacle which contains one metal-wire whisk and six wooden kitchen utensils: a fork, a spoon, a tenderizer, a spreader, an angled stirrer and a perforated stirrer. The ceramic receptacle, decorated on its exterior with a floral motif, is cylindrical in shape, with a slight inward taper near the top. It is five inches in diameter at the base and about six inches tall. All of the items have been packed together in a printed paperboard display carton.

For tariff purposes, the above-described merchandise will be considered "goods put up in sets for retail sale" whose essential character is imparted by the wooden kitchen utensils. Within the wooden utensils group, the essential character is imparted by the utensils other than the fork and spoon.

Accordingly, the applicable subheading for the "Utensil Holder Set" will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of wood, other than forks and spoons. The rate of duty will be 3.6%.

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 Paul Garretto at 212-466-5779.

Sincerely,

Robert B. Swierupski
Director,

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