CLA-2-39:RR:NC:SP:222 C84668
Ms. Helen I. Sugar
The Buffalo Customhouse Brokerage Co., Inc.
1245 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of a Cook's Caddy set from China.
Dear Ms. Sugar:
In your letter dated April 8, 1998, on behalf of your client
Robinson Knife Manufacturing Co., you requested a tariff
classification ruling.
You have submitted an item that is identified as a "Kitchen
Caddy Set". The set contains twenty-five pieces of kitchen
articles, some are made of plastics, some of glass, and the
others are made of metal. The "kitchen Caddy Set" is not
considered a set for tariff purposes.
The applicable subheading for the plastic turner, plastic
slotted spoon, plastic solid spoon, plastic pasta server, plastic
ladle, plastic fork, 4 piece plastic measuring cup set and the 5
piece plastic measuring spoon set, will be 3924.10.5000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for tableware, kitchenware, other household
articles...of plastics: tableware and kitchenware, other, other.
The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the whisk, can opener/bottle
opener/corkscrew and peeler will be 8205.51.3030, HTS, which
provides for handtools (including glass cutters) not elsewhere
specified or included;...other handtools (including glass
cutters) and parts thereof: of iron or steel: other (including
parts) kitchen and table implements. The rate of duty will be 4
percent ad valorem.
The applicable subheading for the 6 glass storage jars will
be, 7013.39.2000, HTS, which provides for glassware of a kind
used for table, kitchen...(other than that of heading 7010 or
7018): glassware of a kind used for table (other than drinking
glasses) or kitchen purposes other than that of glass-ceramics:other: other: valued not over $3 each. The rate of duty
will be 27 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 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 Alice
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division