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August 12, 1999

CLA-2-39:RR:NC:SP:222 E84180

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.3000; 3924.10.5000; 8205.51.3030; 8211.92.2000

Mr. Edward N. Jordan
Expeditors International of Washington, Inc. 601 North Nash Street
El Segundo, CA 90245

RE: The tariff classification of plastic kitchen articles from China.

Dear Mr. Jordan:

In your letter dated July 23, 1999, on behalf of your client Metro Thebe, Inc., you requested a classification ruling.

You have submitted samples of item number 1550 and item number 1669. No sample was submitted for item number 1897.

Item number 1550 is a 7 in-1 mandolin slicer/grater. This is a 7 piece, plastic, hand held kitchenware item that is used to slice, chip, shred and grate foods. The components include a main unit made of plastic with a stainless steel blade attached with 3 screws. This item has 4 interchangeable blades attached with a plastic ring. The interchangeable blades are used in conjunction with the blade on the main unit to create a variety of methods of cutting food. The food holder/guard is used to move the vegetable back and forth across the blades.

Item number 1897 is an expandable bagel keeper and slicer set. This item consists of 4 pieces that include a circular, plastic bagel tower with a plastic lid; a plastic single-bagel holder with a slot for cutting; and a plastic-handled, stainless steel knife. This product will be used both to store and cut bagels in the kitchen. This item is not considered a set for tariff purposes.

Item number 1669 is a big wheel tray made of plastic. It is designed as a partitioned tray with a lid. The tray measures approximately 14 inches in diameter. This tray has 7 compartments, 6 outer compartments and one middle compartment. The lid snaps onto the lower tray unit to provide leak-restraint coverage. This product can be used to either carry or serve foods or to store hobby supplies.

The applicable subheading for the plastic tray with lid will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides tableware, kitchenware, other household articlesÂof plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the bagel storage container and the bagel holder will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articlesÂof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for grater/slicer will be 8205.51.3030, HTS, which provides for household tools, and parts thereof: of iron or steel: kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the knife will be 8211.92.2000, HTS, which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other, other knives having fixed blades: with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 0.8 cents each plus 4.6 percent ad valorem 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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