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NY N022205




February 12, 2008

CLA-2-39:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Mr. Christopher Smith
IKEA Wholesale Inc.
100 Ikea Drive
Westhampton, NJ 08060

RE: The tariff classification of plastic spoons, ladles and spatulas with steel handles from China

Dear Mr. Smith:

In your letter dated January 16, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a DIREKT 3-piece kitchen utensil set, article number 50137581. The three pieces of which this item is comprised are identified as a spoon, a soup ladle and a turner. The turner appears to be a slotted spatula. The bowl of the spoon, the bowl of the ladle and the flat section of the turner are all made of polyamide (PA) plastic material. The handle of each of these three pieces is made of stainless steel.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. As you have suggested, it is the plastic component of each of the three pieces that makes them distinct from one another. It is also the plastic component of each of the three pieces that will come in contact with food when in use. Therefore, this office believes that the plastic material provides this item with the essential character within the meaning of GRI 3(b) and agrees with your suggestion that it is correctly classified in subheading 3924.10.4000.

The applicable subheading for article number 50137581 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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