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NY D84883

December 18, 1998

CLA-2-39:RR:NC:SP:222 D84883


TARIFF NO.: 3924.10.5000

Mr. Edward N. Jordan
Expeditors International of Washington, Inc. 601 North Nash Street
El Segundo, CA 90245

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

Dear Mr. Jordan:

In your letter dated November 10, 1998, on behalf of your client Metro Marketing Corporation, you requested a tariff classification ruling.

You have submitted two samples of kitchen articles.

The first sample is identified as item (part number) 1723. It is a thermal, 2- cup capacity gravy server. This item has a plastic exterior and a plastic screw top cover. The base of the server is lined on the inside with a thin sheet of glass to provide insulation. The gravy server will be used as a tableware item to keep liquids warm and to serve liquids.

The second sample is identified as item (part number) 1519, a 27 piece kitchen organizer. The kitchen organizer consists of a revolving holder that is made of stainless steel. A sturdy plastic piece made with hooks and slots fits inside the stainless steel holder. The following items are contained in the holder: 1 stainless steel whisk, a 5 piece plastic spatula/spoon set, a 4 piece plastic measuring cup set, a 5 piece plastic measuring spoon set, 1 stainless steel, plastic-handled bottle/can opener, 1 stainless steel, plastic handled bottle opener, 1 stainless steel, plastic-handled pizza cutter, 1 stainless steel, plastic-handled potato peeler and a 6 piece stainless steel, plastic-handled knife set.

Your letter of inquiry states that the kitchen organizer and utensils will be imported and marketed together as a set. They will be used as kitchenware utensils for the preparation and serving of food. For both items, (gravy server and kitchen organizer) the essential character is imparted by the plastic components.

Both 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.

The rate of duty will remain unchanged in the coming year.

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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