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NY 888561

August 17,1993

CLA-2-39:S:N:N6:343 888561


TARIFF NO.: 3924.10.5000; 7013.39.2000; 8205.51.3030; 8211.92.2000

Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, MI 49355-0001

RE: The tariff classification of a kitchen organizer set from Taiwan.

Dear Mr. Coe:

In your letter dated June 17, 1993, received in this office on July 22, 1993, you requested a tariff classification ruling.

You have submitted a sample of a 25 piece kitchen organizer set, SKU No. Z0489, The set included a plastic revolving spice bottle holder, which also holds all of the utensils in the set, 4 plastic measuring cups, 5 plastic measuring spoons, 6 glass spice bottles with plastic lids, a can opener, a bottle opener, and a vegetable peeler. The last three items are metal with plastic handles. The set also included a metal whisk, a plastic spatula, a plastic slotted spoon, a plastic ladle, and a plastic serving spoon and fork.
We assume the spice bottles are valued not over $3 each. You also ask for classification of another organizer set (SKU No. X9995). Without a sample of this set we cannot comment on its classification. You mention plastic picture frames (SKU No. Z2029) also. These frames were previously ruled on in a letter to you, New York ruling 887543 dated July 20, 1993. We have enclosed a copy of this ruling.

Since the components of the kitchen organizer set are put together to carry out several different activities or to meet various needs, they do not satisfy the requirements for classification as a set. Each component is, therefor, classified separately.

The applicable subheading for the plastic holder, plastic measuring cups, plastic measuring spoons, plastic spatula, plastic slotted spoon, plastic ladle and the plastic serving spoon and serving fork will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware ... of plastics ... other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the glass spice bottles will be 7013.39.2000 HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of 7013 or 7018), glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics, other, other, valued not over $3 each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the can opener, bottle opener, and wire whisk will be 8205.51.3030, HTS, which provides for hand tools ...not elsewhere specified or included...other hand tools ...and parts thereof, household tools and parts thereof, of iron and steel, other, (including parts), kitchen and table implements. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the vegetable peeler will be 8211.92.2000, HTS, which provides for knives with cutting blades, serrated or not (including pruning knives)..., other, other, knives having fixed blades and parts thereof, with rubber or plastic handles. The rate of duty will be 1 cent each plus 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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