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NY J82537

April 11, 2003

CLA-2-73:RR:NC:N1:113 J82537


TARIFF NO.: 7323.93.0080

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a bar set from China.

Dear Ms. Holtan:

In your letter dated March 18, 2003, you requested a ruling on tariff classification.

The sample you provided is a bar set of stainless steel. The set includes an ice bucket, a martini shaker, a tray, a tool stand, a shot glass, a cocktail strainer, an ice scoop, a stirrer, a bar knife, a waiter’s corkscrew, olive picks, coasters and a coaster holder. You suggest that the set be classifiable according to GRI 3 (c), as having no essential character. However, the Explanatory Notes explain that the essential character of a set may be derived, not simply from each individual component, but also by components taken together. In this case, the bulk of the components is classifiable under the same heading as household articles.

The applicable subheading for this product will be 7323.93.0080, 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, other. The general rate of duty will be 2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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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