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NY R01979




June 6, 2005

CLA-2-73:RR:NC:N1:113: R01979

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.3500; 7323.93.0060; 7323.93.0080

Ms. Leslie Berrebi
New York Accessory Group, Inc.
411 Fifth Avenue, 4th floor
New York, NY 10016

RE: The tariff classification of a flasks, shot glasses and a funnel from China

Dear Ms. Berrebi:

In your letter dated May 13, 2005, you requested a tariff classification ruling.

The merchandise consists of flasks, shot glasses, and a funnel. You requested classification advice on these items individually as well as in sets. The first set contains a 5-ounce, stainless steel flask covered with leather and a stainless steel funnel. The second set includes a plain, 4-ounce, stainless steel flask and 2 stainless steel shot glasses. For classification purposes, the flask imparts the essential character of each set.

The applicable subheading for both sets will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 percent ad valorem.

The applicable subheading for both flasks, if imported separately from the funnel and shot glasses, will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 percent ad valorem.

The applicable subheading for the stainless steel funnel, if imported alone, 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 steelother, of stainless steel, cooking and kitchen ware, other, kitchenware. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the stainless steel shot glasses, if imported alone, will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, of stainless steel, other. 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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