CLA-2-39:RR:NC:SP:221 L85919

8210.00.0000; 7615.19.3025; 6912.00.4810; 4504.90.0000; 8213.00.9000

Ms. Cynthia M. Carter
Ikea Wholesale, Inc.
496 West Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a 44-piece utensil set from Spain.

Dear Ms. Carter:

In your letter dated June 27, 2005, you requested a tariff classification ruling.

Descriptive literature and photographs were provided with your letter. The 44-piece utensil set (Article # 60065946) consists of 1 cooking knife with a plastic handle and stainless steel blade, 1 utility knife with a plastic handle and stainless steel blade, 1 bread knife with a plastic handle and stainless steel blade, 2 stainless steel pots, 1 stainless steel grater, 1 stainless steel potato peeler, 1 stainless steel cork screw, 1 garlic presser with plastic handle and stainless steel blade, 1 can opener with plastic handle and stainless steel blade, 1 aluminum frying pan, 2 stoneware oven dishes, 3 cork pot stands, 3 plastic mixing bowls, 5 plastic food savers, 1 plastic spaghetti spoon, 1 plastic ladle, 1 plastic whisk, 2 plastic spatulas, 6 plastic measuring spoons, 1 plastic spoon, 1 plastic jug, 1 plastic colander, 2 plastic chopping boards, 3 pairs of scissors with plastic handles and stainless steel cutting blades and 1 timer.

The applicable subheading for the plastic mixing bowls, food savers, spaghetti spoon, ladle, whisk, spatulas, measuring spoons, spoon, jug, colander and chopping boards will be 3924.10.4000, 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 valorem.

The applicable subheading for the cooking knife, utility knife and bread knife, all with a plastic handle and stainless steel blade, will be 8211.92.2000, HTS, which provides for other knives having fixed blades and parts thereof: with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 0.8 cents each plus 4.6 percent ad valorem.

The applicable subheading for the stainless steel grater, potato peeler, and can opener will be 8205.51.3030, HTS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the stainless steel corkscrew will be 8210.00.0000, HTS, which provides for hand-operated appliances, weighing 10 kilograms or less, used in the preparation, conditioning or serving of food or drink. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the scissors will be 8213.00.9000, HTS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The rate of duty will be 3 cents each plus 3 percent ad valorem.

The applicable subheading for the stainless steel pots will be 7323.93.0045, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, cooking ware, other. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the aluminum frying pan will be 7615.19.3025, HTS, which provides for table, kitchen or other household articles, and parts thereof…of aluminum, other, cooking and kitchenware, enameled or glazed or containing nonstick interior finishes, other, other. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the oven dish will be 6912.00.4810, HTS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the cork pot stands will be 4504.90.0000, HTS, which provides for other articles of agglomerated cork. The rate of duty will be free.

We need additional information to issue a ruling for the timer. Does the timer have a clock or watch movement capable of determining intervals of time? Is the timer mechanical? Is the timer batter powered or AC powered? How does the timer operate? Does the timer have a LCD display? If so, please provide a picture of the timer with the LCD display labeled. Please provide instructions for the operation of the timer.

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 Joan Mazzola at 646-733-3023. If you have any questions regarding the additional information requested for the timer, contact National Import Specialist Barbara Kiefer at 645-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division