The tariff classification of the Culinary Buddy Kit from China

N038278 September 23, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Simone Simon Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of the Culinary Buddy Kit from China Dear Ms. Simon: In your letter dated August 14, 2008, on behalf of Culinary Buddy Corp., you requested a tariff classification ruling. A sample of the Culinary Buddy Kit was submitted with your letter for our review. In response to our letter dated September 4, 2008, requesting more information, additional information was received by our office on September 15, 2008. The merchandise is identified in your letter as the Culinary Buddy Kit (SKU number 308). The instruction booklet describes the Culinary Buddy as an artistic food presentation kit. The kit consists of two medium round stainless steel food shapers, two medium square stainless steel food shapers, two polypropylene 3 ounce bottles, one polypropylene 4 ounce bottle, one tamper spreader, one polypropylene mini funnel, and one polypropylene chopper and lifter. You stated that the items are imported packed together in a cardboard box ready for retail sale. . The medium round food shaper measures approximately 3.5 inches in diameter and 2 inches in height. It holds approximately 8 ounces. The medium square food shaper measures approximately 3 inches in length by 3 inches in width by 2 inches in height. It holds approximately 8 ounces. The 3 ounce bottles are used for light weight liquids such as oils and vinegars. The 4 ounce bottle is used for heavier sauces and gravies. The tamper spreader consists of a polypropylene body and a stainless steel blade. It has a tamper on one end to pack the food into the shaper and a blade at the other end to smooth, loosen or cut food from the sides of the shapers. The mini funnel is used to fill the bottles or to apply thick sauces or glazes directly to the plate or food. The chopper and lifter is used to pick up the food shaper when it is full of food and transport it to the finished plate. It can also be used to cut, chop, and move around delicate foods. Your sample of the Culinary Buddy Kit will be returned as you requested. The applicable subheading for the Culinary Buddy Kit will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division