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NY L89840




January 18, 2006

CLA-2-96:RR:NC:SP:233 L89840

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.90.8050

Mr. Philip Kwok
Lifetime Brands
One Merrick Avenue
Westbury, NY 11590-6601

RE: The tariff classification of a Kitchen Sink Cleaning Set from China.

Dear Mr. Kwok:

In your letter dated January 6, 2006, you requested a tariff classification ruling.

The submitted sample is identified as Item #KAT890 Kitchen Sink Cleaning Set consisting of a plastic revolving caddy, a soap dispenser and two cleaning brushes. The caddy holds the soap dispenser and brushes. An empty slot is reserved for items the consumer might add to the set after purchase.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Kitchen Sink Cleaning Set is a set for tariff classification purposes, with the essential character imparted by the brushes.

Your sample is being returned as requested.

The applicable subheading for the Kitchen Sink Cleaning Set will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes Other.” The rate of duty will be 2.8% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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