Mr. Edward N. Jordan
Expeditors International of Washington, Inc.
601 North Nash Street
El Segundo, CA 90245
RE: The tariff classification of plastic kitchen articles from
Dear Mr. Jordan:
In your letter dated November 10, 1998, on behalf of your
client Metro Marketing Corporation, you requested a tariff
You have submitted two samples of kitchen articles.
The first sample is identified as item (part number) 1723.
It is a thermal, 2- cup capacity gravy server. This item has a
plastic exterior and a plastic screw top cover. The base of the
server is lined on the inside with a thin sheet of glass to
provide insulation. The gravy server will be used as a tableware
item to keep liquids warm and to serve liquids.
The second sample is identified as item (part number) 1519,
a 27 piece kitchen organizer. The kitchen organizer consists of
a revolving holder that is made of stainless steel. A sturdy
plastic piece made with hooks and slots fits inside the stainless
steel holder. The following items are contained in the holder: 1
stainless steel whisk, a 5 piece plastic spatula/spoon set, a 4
piece plastic measuring cup set, a 5 piece plastic measuring
spoon set, 1 stainless steel, plastic-handled bottle/can opener,
1 stainless steel, plastic handled bottle opener, 1 stainless
steel, plastic-handled pizza cutter, 1 stainless steel, plastic-handled potato peeler and a 6 piece stainless steel, plastic-handled knife set.
Your letter of inquiry states that the kitchen organizer
and utensils will be imported and marketed together as a set.
They will be used as kitchenware utensils for the preparation and
serving of food. For both items, (gravy server and kitchen
organizer) the essential character is imparted by the plastic
Both samples are returned as you requested.
The applicable subheading for both of the above mentioned
samples 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. The rate of duty will be 3.4 percent ad
The rate of duty will remain unchanged in the coming year.
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.
Robert B. Swierupski