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NY L88855

December 8, 2005

CLA-2-44:RR:NC:SP:230 L88855


TARIFF NO.: 4419.00.8000

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, N.Y. 10020

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

Dear Ms. De Silva:

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

A sample identified as a “Cool & Classic Crock with Utensils” (ref. PP 299753) was submitted for our examination and is being returned to you as requested. It consists of a rectangular ceramic crock (an open stoneware receptacle measuring 4” x 4” x 5½”(H)) containing an 8”-long steel whisk, an 8”-long wooden spoon, and a 12”-long wooden spatula. These items will be imported and sold together as a retail-packaged set.

For tariff purposes, the above-described items comprise “goods put up in sets for retail sale.” General Rule of Interpretation (GRI) 3 of the Harmonized System governs the tariff classification of such sets. GRI 3(a) states that the heading which provides the most specific description is preferred, but that when two or more applicable headings each refer to part only of the items in a set put up for retail sale, those headings are to be considered as equally specific when classifying the goods. GRI 3(b) states that sets that cannot be classified with reference to rule 3(a) are to be classified as if they consisted of the component that gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to rule 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

In this case, we find that the essential character of the set is imparted by the utensils, and more precisely by the wood utensils. However, since the spoon and the spatula are classifiable under two different subheadings (4419.00.40 and 4419.00.80, HTS, respectively), and the essential character cannot clearly be ascribed to one or the other, we will resort to applying GRI 3(c) within the wooden utensils group.

Accordingly, the applicable subheading for the complete “Cool & Classic Crock with Utensils” set (PP 299753) will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of wood, other than forks and spoons. The rate of duty will be 3.2%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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