CLA-2-73:RR:NC:N1:113 L83353

Ms. Mary Jo Newman
JMC, Inc.
5402 Parkdale Drive
Suite 160
Minneapolis, MN 55416

RE: The tariff classification of a bar set from China

Dear Ms. Newman:

In your letter dated March 8, 2005, you requested a tariff classification ruling.

The merchandise is a barware set in a fitted case. The set includes a martini shaker, olive picks, a double jigger, a funnel, 2 martini glasses and a flask. Most of the items are made of stainless steel.

The applicable subheading for the bar set will be 7323.93.0060, Harmonized Tariff Schedule of the United States (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, kitchen ware. The rate of duty will be 2 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division