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NY C84668

May 27, 1998

CLA-2-39:RR:NC:SP:222 C84668


TARIFF NO.: 3924.10.5000; 7013.39.2000; 8205.51.3030

Ms. Helen I. Sugar
The Buffalo Customhouse Brokerage Co., Inc. 1245 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of a Cook's Caddy set from China.

Dear Ms. Sugar:

In your letter dated April 8, 1998, on behalf of your client Robinson Knife Manufacturing Co., you requested a tariff classification ruling.

You have submitted an item that is identified as a "Kitchen Caddy Set". The set contains twenty-five pieces of kitchen articles, some are made of plastics, some of glass, and the others are made of metal. The "kitchen Caddy Set" is not considered a set for tariff purposes.

The applicable subheading for the plastic turner, plastic slotted spoon, plastic solid spoon, plastic pasta server, plastic ladle, plastic fork, 4 piece plastic measuring cup set and the 5 piece plastic measuring spoon set, will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the whisk, can opener/bottle opener/corkscrew and peeler will be 8205.51.3030, HTS, which provides for handtools (including glass cutters) not elsewhere specified or included;...other handtools (including glass cutters) and parts thereof: of iron or steel: other (including parts) kitchen and table implements. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the 6 glass storage jars will be, 7013.39.2000, HTS, which provides for glassware of a kind used for table, kitchen...(other than that of heading 7010 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 27 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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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