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NY I88237

November 22, 2002

CLA-2-82:RR:NC:N1:113 I88237


TARIFF NO.: 8215.20.0000; 8213.00.9000

Ms. Peggy Montonera
Sears, Roebuck and Company
333 Beverly Rd., BC-172A
Hoffman Estates, IL 60179

RE: The tariff classification of a kitchen utensil set from China

Dear Ms. Montonera:

In your letter dated October 31, 2002, you requested a tariff classification ruling.

The sample you submitted is item number 56685, a 20-piece tub of tools set. All of the kitchen tools are stored in a hand painted ceramic crock measuring 6.5 inches in diameter and 7 inches in height. The set includes the following utensils:

Wooden solid spoon, slotted turner, fork, rolling pin, and salad tongs Stainless steel solid spoon, slotted spoon, slotted turner, whisk, and meat tongs Plastic solid spoon, slotted spoon, slotted turner, skimmer, ladle, pasta fork, and spatula Basting brush with wooden handle and nylon bristles Stainless steel scissors with plastic handles

The stainless steel spoons have stainless steel handles and values of 69 cents each. The value of the scissors is 66 cents. The applicable subheading for the kitchen utensil set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladlesand similar kitchen or tableware, other sets of assorted articles. The rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the scissors, 4.4 cents each (on every piece in the set) plus 4.4 percent ad valorem under HTS 8213.00.9000, will be the highest and will therefore apply to the whole set.

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 646-733-3018.


Robert B. Swierupski

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