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NY H82393

June 18, 2001

CLA-2-73:RR:NC:N1:113 H82393


TARIFF NO.: 7323.99.7000

Mr. Gordon Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of a 94-piece kitchen set from China.

Dear Mr. Anderson:

In your letter dated May 24, 2001, received in this office on June 13, 2001, you requested a ruling on behalf of Seventh Ave. on tariff classification.

The sample you provided is item 662957, a set of kitchen articles containing 94 different pieces. The bulk of the set consists of cookware and kitchenware made of non-stick steel. These pieces include saucepans with lids, roasting and baking pans and mixing bowls. The set also contains plastic items, such as storage boxes with lids, measuring cups and spoons, serving and mixing spoons and spatulas, and a bag clip.

Finally, the set includes utensils and knives, including a wire whisk, tongs, bottle openers, a pizza cutter, peelers, kitchen knives, and steak knives. They are all made of steel, or have steel blades with plastic handles. We believe that the product is a set for tariff purposes, and that the items classifiable in heading 7323 constitute the essential character of the set. In considering the correct subheading, GRI 6 provides that for legal purposes, classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. In this case, the cookware outnumbers the kitchenware almost three-to-one.

The applicable subheading for this product will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, other, cookingware. The general rate of duty will be 5.3 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 James Smyth at 212-637-7008.


Robert B. Swierupski

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