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May 4, 1999

CLA-2-39:RR:NC:SP:222 E80645

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.5000

Mr. Phillip Kwok
Lifetime Hoan corporation
One Merrick Avenue
Westbury, NY 11590-6601

RE: The tariff classification of kitchen utensils from China.

Dear Mr. Kwok:

In your letter dated April 8, 1999, you requested a tariff classification ruling.

The submitted sample is identified as item #78075-10. It is a 9-piece kitchen tools in a ceramic container. This set consists of a basting spoon, a slotted spoon, a spaghetti fork, a ladle, a serving fork and a spatula, all made of plastic. The wisk is composed of chrome plated steel with a plastic handle. The rubber scraper has a plastic handle. In our opinion, the essential character of the set is imparted by the plastic utensils.

The samples are returned as you requested.

The applicable subheading for the plastic set will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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