CLA-2-82:RR:NC:N1:113 F83390

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of kitchen tool sets from China

Dear Mr. Hoffacker:

In your letter dated February 17, 2000, on behalf of Consolidated Stores, you requested a tariff classification ruling.

The merchandise consists of two sets of kitchen gadgets. The first is the 4-piece Clam Shell Gourmet Tool Set, item 11110288H, containing a paring knife, a bottle opener, a pair of shears and a vegetable peeler. The second set is a 3-piece Clam Shell Gourmet Tool Set, item 11110280H. This set contains a deluxe can and bottle opener, a garlic press of chrome-plated iron and a pair of stainless steel shears. In the opinion of this office, the 3-piece Clam Shell Gourmet Tool Set is a set with no one item providing the essential character.

The applicable subheading for the 3-piece Gourmet Tool Set will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailor’s shears and similar shears, other. The rate of duty will be 5.8 cents each [piece in the set] plus 5.8 percent ad valorem.

The question of classification for the 4-piece Clam Shell Gourmet Tool Set is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division