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NY L83133

March 1, 2005

CLA-2-82:RR:NC:N1:118 L83133


TARIFF NO.: 8215.20.00/6912.00.48

Dr. Masoud Tehrani
Tabletops Unlimited, Inc.
23000 South Avalon Boulevard
Carson, CA 90745

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

Dear Dr. Tehrani:

In your letter, dated February 10, 2005, you requested a tariff classification ruling.

The “20 Piece Tub of Tools Set” is a kitchen utensil set comprised of a nylon skimmer, nylon ladle, nylon pasta fork, 2 nylon slotted turners, nylon slotted spoon, nylon spatula, wooden carousel revolving base, wooden salad fork, wooden brush, wooden slotted turner, wooden solid spoon, wooden salad tongs, stainless steel whisk, stainless steel solid spoon, stainless steel slotted spoon, stainless steel slotted turner, stainless steel tongs, and stoneware tool holder. The stoneware tool holder is a holder for table/kitchen articles. The kitchen tools are stored in the stoneware tool holder, which is set on a revolving wooden base.

The applicable subheading for the kitchen utensil set will be 8215.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof, other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Since the rate of the stoneware tool holder (9.8 percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8215.20.00/6912.00.48, HTS.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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