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NY I81666

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May 31, 2002

CLA-2-73:RR:NC:N1:113 I81666

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.7000; 3924.10.2000; 3924.10.4000; 8213.00.9000; 8215.99.5000; 8210.00.0000; 8205.51.3030; 3924.10.1000; 8211.92.2000; 8211.91.5060

Ms. Peggy Montonera
Sears Roebuck and Company
3333 Beverly Rd. BC-172A
Hoffman Estates, IL 60179

RE: The tariff classification of a Kitchen-in-a-Box from China

Dear Ms. Montonera:

In your letter dated May 10, 2002, you requested a tariff classification ruling.

The sample you provided is Stock No. 07890, a 75-piece Kitchen-in-a-Box. This item contains: a 7-piece carbon steel cookware set; an 8-piece melamine dinnerware; a 6-piece nylon kitchen utensil set; a collection of 6 assorted tools; 25-pieces assorted plastic articles; a 9-piece cutlery set; and, a 12-piece stainless steel flatware set.

The carbon steel cookware set contains one covered Dutch oven, one fry pan, one covered saucepan and one cookie sheet and one pizza pan. The cookware has a non-stick interior and Bakelite handles.

The applicable subheading for the cookware set will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated with precious metal, other, cookingware. The rate of duty will be 5.3.

The melamine dinnerware set contains four dinner plates and four soup plates.

The applicable subheading for the dinnerware will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 percent ad valorem

The nylon kitchen utensil set contains one slotted spoon, one slotted turner, a skimmer, a solid spoon, a ladle and a spaghetti server.

The applicable subheading for the 6 nylon kitchen utensils will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem.

The tools include 1 pair of scissors, 1 pair of tongs, 1 pizza cutter, 1 gear-operated can opener, 1 cheese grater, and one wing corkscrew. The value of the scissors is 30 cents each.

The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears and similar shears, and blades and other base metal parts thereof, valued over $1.75 per dozen, other. The rate of duty will be 4.4 cents each plus 4.4 percent ad valorem.

The applicable subheading for the tongs will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware, other, other, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the can opener will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated mechanical appliances, weighing 10 kgs. or less, used in the preparation, conditioning or serving of food or drink. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the corkscrew, pizza cutter and grater will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for household handtools and parts thereof, of iron and steel, other, kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.

The assorted plastic articles include 1 colander, 1 ice-cream scoop, 1 cutting board, 2 bag clips, 2 ice cube trays, 4 tumblers, 4 measuring cups, 4 measuring spoons, 3 bowls with lids, and salt and pepper shakers.

The applicable subheading for the plastic salt and pepper shakers will be 3924.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for salt, pepper, mustard and ketchup dispensers and similar dispensers, of plastics. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the colander, scoop, cutting board, clips, ice cube trays, tumblers, bowls with lids, and measuring cups and spoons will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem.

The cutlery set contains 1 wooden block, 4 steak knives, and 4 kitchen knives, including a bread knife, tomato knife, chef knife, and paring knife. All of the knives have plastic handles.

The applicable subheading for the cutlery set 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 paring knife in heading 8211.92.2000. The general rate of duty will be 0.8 cents each plus 4.6 percent ad valorem. The specific rate (0.8 cents per piece) will be assessed on each article in the set except the storage block, which is treated as packing.

The flatware set contains four each of forks, knives and spoons. The flatware has plastic handles.

The applicable subheading for the flatware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware, other 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 knife in heading 8211.91.5060. The general rate of duty will be 0.7 cents per piece plus 3.7 percent ad valorem. The specific rate (0.7 cents per piece) will be assessed on each article in the flatware set.

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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See also:

• Tariff No.: 3924.10.10 - Salt, pepper, mustard and ketchup dispensers and similar dispensers, of plastics
• Tariff No.: 3924.10.20 - Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters, of plastics
• Tariff No.: 3924.10.40 - Tableware and kitchenware articles, nesoi, of plastics
• Tariff No.: 7323.99.70 - Iron (o/th cast) or steel (o/than tinplate or stainless), cookingware, not coated or plated with precious metal
• Tariff No.: 8205.51.30 - Iron or steel household handtools (o/than carving & butcher steels), and base metal parts thereof
• Tariff No.: 8210.00.00 - Hand-operated mechanical appliances weighing 10 kg or less, used in preparation, conditioning, serving food or drink & base metal pts
• Tariff No.: 8211.10.00 - Sets of assorted knives w/cutting blades serrated or not (including pruning knives)
• Tariff No.: 8211.91.50 - Table knives w/fixed blades, with rubber or plastics handles
• Tariff No.: 8211.92.20 - Kitchen and butcher knives w/fixed blades, with rubber or plastics handles
• Tariff No.: 8213.00.90 - Base metal scissors, tailors' shears and similar shears (o/than pinking shears val o$30/dz), and base metal parts, val. o/$1.75 per dozen
• Tariff No.: 8215.20.00 - Sets of assted. base metal spoons, forks, ladles, etc. & similar kitchen or tableware, w/no articles plated with precious metal
• Tariff No.: 8215.99.50 - Base metal skimmers/cake-servers/butter-knives/sugar tongs & similar kitchen or tableware, & base metal parts (incl. pts. of forks/spoons)