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NY L82957




February 28, 2005

CLA-2-73:RR:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0060; 8205.51.3030

Mary Jo Newman
JMC, Inc.
5402 Parkside Drive, Suite 160
Minneapolis, MN 55416

RE: The tariff classification of barware sets from Taiwan

Dear Ms. Newman:

In your letter dated February 7, 2005, you requested a tariff classification ruling.

The merchandise is two barware sets, which you state are for household use. Item S1-0439P contains a thermometer and a stainless steel knife, bottle stopper, wine collar, corkscrew and pourer/stopper. All items are stored in a wooden box with a plastic sponge liner.

Item S4-0060X contains a stainless steel shaker, jigger and corkscrew, a martini glass and a glass swizzle stick. These articles are also stored in a wooden box with a plastic sponge liner.

The sponge liner included in both sets is formed to a specific shape to accommodate the accessories within individual locations inside the case.

Classification for the barware sets is determined by the item that gives each set its essential character. The essential character for Item S1-0439P is imparted by the corkscrew. The essential character for item S4-0060X is imparted by the shaker.

The applicable subheading for item S1-0439P will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included, other handtools, household tools, and parts thereof, of iron or steel, other (including parts), kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for item S4-0060X 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, of iron or steel other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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