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NY J81127




February 19, 2003

CLA-2-83:RR:NC:N1:113 J81127

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.50.0000; 7323.99.9060; 7323.93.0060; 7013.39.2000; 3924.10.4000

Ms. Mary Jo Tibbetts
Pin Jang Enterprise Ltd.
5402 Parkdale Drive, Suite 111
Minneapolis, MN 55416

RE: The tariff classification of a kitchen articles from Taiwan

Dear Ms. Tibbetts:

In your letter dated February 4, 2002, on behalf of Target, you requested a tariff classification ruling.

The merchandise consists of a variety of kitchen items made of stainless steel, chrome-plated steel, glass, and plastic. The items are packaged together for retail sale. The metal articles in the kit include a wall-mounted, chrome-plated steel wire memo organizer, a chrome-plated steel paper towel holder, a chrome-plated steel napkin holder, a chrome-plated steel trivet, a stainless steel flatware rack, a stainless steel dish rack, and a stainless steel spoon rest. The glass items are two glass mugs and a salt and pepper shaker set. The salt shaker and pepper shaker have stainless steel caps. The value of the salt and pepper shaker set is 39 cents, and the value of the two mugs is $1.75. The last two articles are kitchen canisters made of polystyrene. One canister holds 40 ounces, and the other, 70 ounces.

The applicable subheading for the wall-mounted memo holder will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.

The applicable subheading for the paper towel holder, napkin holder and trivet will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the flatware rack, dish rack and spoon rest will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen are, other, kitchenware. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the salt and pepper shakers and the mugs will be 7013.39.2000. Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table or kitchen purposes other than that of glass ceramics, other, other, valued not over $3 each. The rate of duty will be 23.2 percent ad valorem.

The applicable subheading for the canisters will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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