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NY K80405




November 4, 2003

CLA-2-82:RR:NC:N1:113 K80405

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.99.5000; 8215.99.3500; 7323.93.0060; 8215.99.0500

Ms. Darlene D. Jones
Schenker Stinnes Logistics
1300 Diamond Springs Road
Suite 300
Virginia Beach, VA 23455

RE: The tariff classification of kitchen utensils from China.

Dear Ms. Jones:

In your letter dated October 20, 2003, you requested a ruling on behalf of Calphalon Corp. on tariff classification.

The samples you provided are a variety of kitchen utensils, made of 18/8 stainless steel. They are not packaged together for retail sale. The first group of utensils includes the US08 Small Spatula, the US04 Large Slotted Spatula, the Superflexible Spatula, and the US06 Skimmer.

The applicable subheading for the skimmer and spatulas will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, Other: Other: Other. The general rate of duty will be 5.3 percent ad valorem.

The second group of samples includes the US05 Ladle, the US01 Large Spoon, and the US02 Large Slotted Spoon.

The applicable subheading for these products will be 8215.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, Other: Other: Spoons and ladles: With stainless steel handles: Other. The general rate of duty will be 6.8 percent ad valorem.

The last group of samples includes the US15 Measuring Cups and the US07 Pasta Fork.

The applicable subheading for the measuring cups will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like of iron or steel: Other: Of stainless steel: Cooking and kitchen ware: Other: Kitchen ware. The general rate of duty will be 2 percent ad valorem.

The applicable subheading for the pasta fork will be 8215.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for forks, with stainless steel handles, with handles containing nickel, other. The general rate of duty will be 0.5 cents each plus 8.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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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