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NY D84747

November 25, 1998



TARIFF NO.: 6307.90.9989,3924.10.5000,3924.10.2000,8215.99.4030. 8211.91.5000,

Mr. Steven Howard
SRH Products LTD.
41 Central Park West Suite 1H
New York, N.Y. 10023

RE: The tariff classification of a picnic sac from China.

Dear Mr. Howard:

In your letter dated November 16, 1998 you requested a tariff classification ruling.

The sample submitted a "picnic sac" is a piece of made up article whose inner lining consists of nylon and a jute outer lining. The piece of material can be folded into a sac held close with a nylon cord. Other items in the "sac" will include two plastic glasses, two cotton napkins, two knives, two forks, two spoons, and a waiter's knife. The items to be imported with the "sac" were not included with the sample .The completed item will serve as a picnic set rather than a picnic basket. The sample is being returned to you as per your request.

The applicable subheading for the "picnic sac" will be 8215.99.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons and ladles: With base metal (except stainless steel ) or nonmetal handles....Table spoons and table ladles The rate of duty will be 5.5% ad valorem.

The General Rules of Interpretation (3) refers to "goods put up in sets for retail sale." The Explanatory Notes to GRI(3) define sets in the following manner. A set must consist of at least two different articles which are, PRIMA FACIE , classifiable in different headings." A set must consist of "products or articles put up together to meet a particular need or carry out a specific activity." Sets must be " put up for sale directly to users without repacking (e.g., in boxes or cases or on boards. When goods cannot be classified by reference to other parts of this section, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The items in the "picnic sac" are classified under the following Harmonized Tariff Schedules: Sac or made up article, HTS 6307.90.9989; plastic glass 3924.10.5000; plastic plates 3924.10.2000; cotton napkins 6302.51.2000; forks 8215.99.2000; knives 8211.91.5000; spoons 8215.99.4030; waiter's knife 8211.91.5000. The spoon appears last in numerical order and the classification of the "picnic sac" will be under 8215.99.4030, Harmonized Tariff Schedule of the United States. The rate of duty will be 5.5% 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 Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski

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