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February 9, 1999

CLA-2-39:RR:NC:SP:222 D86991


TARIFF NO.: 3924.10.5000

Ms. Mary King
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of kitchen utensils from China.

Dear Ms. King:

In your letter dated January 12, 1999, you requested a tariff classification ruling.

The submitted sample is identified as item #4106TP, a Bristol tool set. This set consists of a ceramic holder and a 6 piece tool set containing the following kitchen utensils; a spatula, a slotted spoon, a ladle, a serving spoon, a fork and a beater whip. The beater whip is chrome plated, all other utensils are made of plastic. In our opinion, the essential character of the set is imparted by the plastic utensils.

The samples are returned as you requested.

The applicable subheading for the plastic 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. 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 212-637-7090.


Robert B. Swierupski

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