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NY I81351





May 29, 2002

CLA-2-:RR:NC:N1:113 I81351

CATEGORY: CLASSIFICATION

TARIFF NO.: 7615.19.3000; 7323.99.7000; 3924.10.4000; 8211.10.0000; 8213.00.9000

Mr. Mosen Asgari
Tabletops Unlimited
1650 Artesia Blvd.
Gardena, CA 90248

RE: The tariff classification of a kitchen-in-a-box from China.

Dear Mr. Asgari:

In your letter dated April 17, 2002, you requested a ruling on tariff classification.

The merchandise is the 100-piece Kitchen–in-the-box. The package consists of an 8-piece aluminum cookware set, a 5-piece steel bakeware set, a 59-piece set of plastic accessories, a 15-piece cutlery set, a 6-piece nylon tool set, and a 7-piece textile set.

The aluminum cookware set contains two covered saucepans, a covered Dutch oven, an open saucepan and an open skillet. The cookware has a non-stick surface.

The applicable subheading for this product will be 7615.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, cooking and kitchen ware, enameled or glazed or containing non-stick interior finishes, other. The general rate of duty will be 3.1 percent ad valorem.

The bakeware set contains two cake pans, a muffin pan, a cookie pan and a roasting pan. It is not enameled, but has a non-stick surface.

The applicable subheading for this product will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The general rate of duty will be 5.3 percent ad valorem.

The set of plastic accessories contains eight measuring cups and spoons, a 12-piece cake decorating set, 2 bag clips, 1 colander and 39 storage/microwave boxes. The tool set contains two spoons, two turners, a pasta fork and a ladle.

The applicable subheading for these products will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles, of plastics...tableware and kitchenware...other. The general rate of duty will be 3.4 percent ad valorem.

The cutlery set contains a cleaver, six kitchen knives, six steak knives, kitchen scissors, and a hard wood block.

The applicable subheading for this product will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not, sets of assorted articles. The general rate of duty will be the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty will be that of the scissors in heading 8213.00.9000. The general rate of duty will be 4.4 cents per piece plus 4.4 percent ad valorem. The specific rate (4.4 cents per piece) will be assessed on each article in the set except the storage block, which is treated as packing.

The textile set contains 2 kitchen towels, 2 mitts, 2 dishcloths and one oven mitt.

Your inquiry does not provide enough information for us to give a classification ruling on the textile set. Your request for a classification ruling should include the fiber content of each item, as well as a sample of each. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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