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NY D81430

September 24, 1998

CLA-2-39:RR:NC:SP:222 D81430


TARIFF NO.: 3924.10.5000

Ms. Robin A. Huff
Team Fanok Inc.
701 Penhorn Avenue
Secaucus, NJ 07094

RE: The tariff classification of plastic household articles from China.

Dear Ms. Huff:

In your letter dated August 18, 1998, on behalf of your client Tristar Products, you requested a tariff classification ruling.

The submitted samples are identified as a sproutin' onion super dome and a kitchen club super dome.

The sproutin' onion super dome is composed of two parts. Each component is made of plastic. The circular outer part of the super onion dome holds the onion. It has a total of 18 open slots and a hole in the center. The bottom portion of the dome is solid plastic and acts as a stopping guide for the knife. A small cylinder piece used to remove the onion core, fits inside the dome through the hole in the center. When the onion is placed inside the dome, an individual can use a long knife to cut across the onion through the slots. This produces a sproutin' effect.

The kitchen club super dome is a ten piece set. This set includes a slicer, shredder, garnisher, squeezer, egg separator, grater, a small cup with a handle and a spout for pouring liquids, a small dome and a top. The slicer, shredder and garnisher contain metal parts enclosed in plastic. These fit inside other plastic pieces for use. All other items are made entirely of plastic.

For tariff purposes, this item is believed to be composite goods. The essential character of the composite goods is imparted by the plastic components.

These samples are returned as you requested.

The applicable subheading for both of the above mentioned samples 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. The rate of duty will be 3.4 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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