The tariff classification of a 5-piece cooking set from China.

NY M80776 February 9, 2006 CLA-2-39:RR:NC:SP:221 M80776 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 8205.51.3030; 9603.90.8050 Ms. Linda K. Kohl Radix Group International DBA Danzas AEI 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a 5-piece cooking set from China. Dear Ms. Kohl: In your letter dated January 26, 2006, on behalf of Delhaize Group DBA Food Lion Inc., you requested a tariff classification ruling. A sample was provided with your letter. The 5-piece cooking set consists of a metal curving knife/zester, 2 basting brushes, a silicone plastic spatula with a metal handle and a silicone plastic baking pan liner mat. The liner mat has rounded corners. As you requested, the sample will be returned. The applicable subheading for the spatula and mat will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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 basting brushes will be 9603.90.8050, HTSUS, which provides for brooms, brushes…other. The rate of duty will be 2.8 percent ad valorem. The applicable subheading for the zester will be 8205.51.3030, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division