The tariff classification of a mix and measure set from India

NY E82964 June 11, 1999 CLA-2-73:RR:NC:N1:113 E82964 CATEGORY: Classification TARIFF NO.: 7323.93.0060; 8215.99.3000 Mr. Edward N. Jordan Expeditors International 601 North Nash Street El Segundo, CA 90245 RE: The tariff classification of a mix and measure set from India Dear Mr. Jordan: In your letter dated June 2, 1999, on behalf of Metro Thebe, Inc., you requested a tariff classification ruling. The merchandise is a 9-piece stainless steel mix and measure set (item number 0639). The set consists of a 2-quart mixing bowl, 4 measuring cups on a ring, and 4 measuring spoons on a ring. Your letter indicates that the total value of the four spoons is 50 cents. You asked for the classification of this merchandise when imported as a retail packaged set, and also when the individual components are imported separately. It has been determined that the essential character of the set is imparted by the mixing bowl. The applicable subheading for the mix and measure set imported together, or the mixing bowl or measuring cups imported separately 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 kitchenware, other, kitchenware. The rate of duty will be 2 percent ad valorem. Articles which are classifiable under subheading 7323.93.0060, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The applicable subheading for the measuring spoons imported separately will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons and ladles, with stainless steel handles, spoons valued under 25 cents each. The rate of duty will be 14 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 212-637-7008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division