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NY K82749




February 3, 2004
CLA-2-73:RR:NC:N1:113 K82749

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9030; 8213.00.9000; 9403.20.0030; 9405.50.4000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05494

RE: The tariff classification of various articles from China and Taiwan

Dear Ms. Marcoux:

In your letter dated January 12, 2004, you requested a tariff classification ruling.

The merchandise consists of a cooling rack, a hair cutting set, a plant stand, and a candleholder. All articles are made in China except the cooling rack, which is made in Taiwan. The cooling rack is made of chrome-plated steel wire. The expandable rack will be used in the kitchen to cool cooked foods.

The applicable subheading for the cooling rack will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 percent ad valorem.

The hair cutting set is composed of a nylon cape, a plastic comb, and a pair of stainless steel scissors. The value of the scissors is 19 cents each. The hair cutting kit is a set for tariff classification purposes. The essential character of the set is imparted by the scissors.

The applicable subheading for the hair cutting set 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 3.7 cents each (per piece in the set) plus 3.7 percent ad valorem.

The third item is a two-tier plant stand made of base metal wire. It is designed to rest upon the floor and hold two plants.

The applicable subheading for the plant stand will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof, other metal furniture, other, other. The rate of duty will be free. The last article is a candleholder made of dolomite. It consists of 4 dolphin-shaped figurines, incorporated atop a round-shaped base, that encompass a circular-shaped candle cup. The cup measures approximately 2 inches across its open-top diameter by 1.5 inches along its interior depth.

The applicable subheading for the candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other, other. The rate of duty will be 6 percent 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 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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