CLA-2-69:RR:NC:GI: 227 A85919

Mrs. Kim Young

BDP International, Inc.

2721 Walker NW

Grand Rapids, MI 49504

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

Dear Mrs. Young:

In your letter dated July 8, 1996, on behalf of Meijer, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a 9 piece kitchen tool set, item number 32-108A, which consists of the following:

a) chrome-plated metal cooking turner, soup ladle, whisk, and cooking fork with plastic handles;

b) plastic cooking turner, cooking spoon, and slotted spoon with chrome-plated metal centers and an EVA scraper;

c) a ceramic jug of stoneware that is valued at $2.08 per piece and marketed and sold to contain the above articles. It measures approximately 7 1/2 inches high by 4 3/4 inches along its top portion.

It is noted that the essential character of the subject kitchen tool set is imparted by the ceramic jug.

The applicable subheading for this 9 piece kitchen tool set, item number 32-108A, will be 6912.00.48, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware of ceramic. The rate of duty will be 10.8 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 letter 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

George Kalkines at 212-466-5794.

Sincerely,

Roger J. Silvestri

Director,

National Commodity

Specialist Division