CLA-2-39:RR:NC:2:222 A89911

Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a plastic 3- piece spatula set from China.

Dear Ms. Aldinger:

In your letter dated November 22, 1996, you requested a tariff classification ruling.

You have submitted a 3-piece spatula set made of plastic. This set is identified as #970163. The assortment contains a regular, a long and a bottle spatula. These spatulas are intended to be used in food preparation and other general use in the kitchen.

The applicable subheading for the 3-piece spatula 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. The rate of duty will be 3.4 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,

Roger J. Silvestri
Director
National Commodity
Specialist Division