The tariff classification of a 7-piece kitchen tool set from China.

N038644 September 29, 2008 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8215.99.5000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a 7-piece kitchen tool set from China. Dear Mr. Crago: In your letter dated September 15, 2008, you requested a tariff classification ruling. You describe item number A038GA00683 as a 7-piece kitchen tool set. The set contains the following zinc alloy items: Ice scream scoop Nutcracker Wing corkscrew Garlic press Can opener Peeler A wooden tool holder with brackets fitted to hold each tool in place. You state that all of the items are imported packaged for retail sale. The applicable subheading for the 7-piece kitchen tool set will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts). The rate of duty will be 5.3% 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division