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July 30, 1999

CLA-2-82:RR:NC:1:115 E85197


TARIFF NO.: 8215.99.5000

Mr. Philip Kwok
Lifetime Hoan Corporation
One Merrick Avenue
Westbury, NY 11590-6601

RE: The tariff classification of Stainless Bar Set from China.

Dear Mr. Kwok:

In your letter dated July 23, 1999 you requested a tariff classification ruling.

The sample submitted item# HF85423 is a 6-pc Stainless Steel Bar Set consisting of a double jigger, bottle opener/can piercer,ice tongs, bar strainer, bar mixing spoon and a stainless steel stand to store all five items.

The sample will be returned as per your request.

Classification will be based on the General Rules of Interpretation as follows: 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods. (b) Mixtures, composite goods consisting of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this set 3(c) is applicable and the ice tongs appear last in numerical order.

The applicable subheading for the Stainless Steel Bar Set will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kichen or tableware; and base metal parts thereof: Other. The rate of duty will be 5.3% 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 212-637-7017.


Robert B. Swierupski

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