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NY L82404




February 18, 2005

CLA-2-82:RR:NC:N1: L82404 113

CATEGORY: CLASSIFICATION

TARIFF NO.: 8210.00.0000; 8524.39.8000; 8214.90.9000

Ms. Renee Alston
American River Brokerage Services
614 Progress Street
Elizabeth, NJ 07201

RE: The tariff classification of cork screws from China

Dear Ms. Alston:

In your letter dated February 2, 2005, on behalf of Metrokane, Inc., you requested a tariff classification ruling.

The sample you provided is the Rabbit Corkscrew with Bonus Wine DVD. The item is a mechanical corkscrew, packaged with an extra spiral, a DVD on wine fundamentals, and a foil cutter. In your letter, you question whether or not this would be considered a set. Since the DVD is on the general history of wine, it does not, in combination with the corkscrew, meet a particular need or carry out a specific activity. The item fails as a set.

The applicable subheading for the corkscrew and spiral will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand operated mechanical appliances, weighing 10 kg 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 DVD will be 8524.39.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Discs for laser reading systems: Other: Other. The rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the foil cutter will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of cutlery, other, other. The rate of duty will be 1.4 cents each plus 3.2 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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