NY 859031
Jan 16 1991
CLA-2-39:S:N:N3G:343 859031
Mr. Bruce A. Bell
W.N. Proctor Company, Inc.
115 Broad Street
P.O. Box 192
Boston, MA 02101
RE: The tariff classification of a seven piece kitchen tool set
from Taiwan.
Dear Mr. Bell:
In your letter dated December 19, 1990, on behalf of Eastern
Retailers, Division of Ames Dept. Stores, you requested a tariff
classification ruling.
The submitted sample is a seven piece kitchen tool set
identified as style number 16059. The set consists of a wire
whisk and five all plastic kitchen utensils (ladle, spatula,
slotted spoon, salad fork and salad spoon) and a ceramicware
holder. The essential character is imparted by the tools.
The sample will be returned as requested.
The applicable subheading for the seven piece kitchen tool
set will be 3924.10.5000, Harmonized Tariff Schedule of the
United States (HTS), which provides for tableware, kitchenware,
other household articles...of plastics: other. The rate of duty
will be 3.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport