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NY F88919




July 7, 2000

CLA-2-82:RR:NC:1:118 F88919

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.51.3030

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a Shred & Store Grater from China.

Dear Mr. Hoffacker:

In your letter dated June 21, 2000, on behalf of your client, Consolidated Stores, Inc., Columbus OH, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested.

You have described your submitted sample as a Shred & Store Grater, item # 001027. It is comprised of a stainless steel grater/shredder with a plastic frame and handle, a plastic storage container and a plastic seal-tight cover for convenient storage of leftovers. The storage container is microwave reheatable and dishwasher safe.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component, which gives it its essential character. In this instance, the stainless steel grater/shredder imparts the essential character.

The applicable subheading for the Shred & Store Grater will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for household tools and parts thereof: of iron or steel: other: kitchen and table implements. The duty rate will be 3.7 % 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 this 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 Kathy Campanelli at 212-637-7025.

Sincerely,

Robert B. Swierupski
Director

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