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NY G80388

August 24, 2000

CLA-2-69:RR:NC:2:227 G80388


TARIFF NO.: 6911.10.4100

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

RE: The tariff classification of a ceramic spoon rest with metal stand from China.

Dear Mr. Kwok:

In your letter dated August 4, 2000, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample, identified as a kitchen butler spoon rest (item #78067-10), consists of a ceramic spoon rest of porcelain and a metal stand.

You maintain that item #78067-10 is classifiable as a set and that, on the basis of GRI 3(b), the applicable subheading should be 7323.93.0060 as the essential character of the article is imparted by the metal stand. You further state that in the event we do not agree that the metal stand imparts the essential character of the article, that, following GRI 3(c), subheading 7323.93.0060 would still apply as it is the heading which occurs last in numerical sequence among those headings which equally merit consideration.

We agree that the subject article is classified as a set. However, it is our position that articles with metal stands are generally classified under the provision applicable to the articles and not under the provisions applicable to the metal. The function of the ceramic spoon rest on a metal stand is to hold kitchen tools. This function is performed by the ceramic spoon rest. The metal stand is ancillary; it simply serves to support the spoon rest. Based on this function, we hold that the essential character of the kitchen butler spoon rest is represented by the ceramic vessel, not the metal stand.

The applicable subheading for the kitchen butler spoon rest, item #78067-10, will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic spoon rests of porcelain. The rate of duty will be 6.3 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 George Kalkines at 212-637-7073.


Robert B. Swierupski

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