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NY H88378




March 21, 2002

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Ms. Helen I. Sugar
BCB International, Inc.
1245 Niagara Street
Buffalo, NY 14213-1501

RE: The tariff classification of kitchen utensil sets from China.

Dear Ms Sugar:

In your letter dated February 25, 2002, on behalf of Robinson Knife Manufacturing Co., you requested a tariff classification ruling.

Two sample sets were provided with your letter. The “Cook’s Kitchen Set” (#85310) is a 25 piece kitchen set consisting of an 11 piece measuring cup and spoon set of plastic, a plastic pasta scoop, a plastic slotted turner, a plastic slotted spoon, a plastic basting spoon, a stainless steel cheese grater with a plastic handle, a stainless steel pizza cutter with a plastic handle, a stainless steel peeler with a plastic handle, a chrome plated metal can/bottle opener, a rubber spatula, a chrome plated metal whisk, a set of three stainless steel knives with plastic handles and a plastic caddy. These items are packaged for retail sale and are classified as a set. The information you provided indicates that the plastic items are of considerably greater value than the metal items. The plastic items are also of considerably greater weight and bulk.

The “Kitchen Kaddy Set” (#68818) is a 23 piece kitchen set consisting of a plastic pasta scoop, a plastic slotted turner, a plastic slotted spoon, a plastic basting spoon, a chrome plated metal whisk, a stainless steel cheese grater with a plastic handle, a stainless steel pizza cutter with a plastic handle, a stainless steel peeler with a plastic handle, a chrome plated metal bottle opener, a rubber spatula, an 11 piece measuring cup and spoon set of plastic, and a plastic caddy. These items are packaged for retail sale and are classified as a set. The information you provided indicates that the plastic items are of considerably greater value than the metal items. The plastic items are also of considerably greater weight and bulk As you requested, the samples are being returned.

The applicable subheading for the Cook’s Kitchen Set and the Kitchen Kaddy Set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, and other household articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4%.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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