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Lifetime Brands, Inc. – ‘10-Q’ for 9/30/22 – ‘EX-101.SCH’

On:  Thursday, 11/3/22, at 4:17pm ET   ·   For:  9/30/22   ·   Accession #:  1628280-22-28208   ·   File #:  0-19254

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/03/22  Lifetime Brands, Inc.             10-Q        9/30/22   87:9.3M                                   Workiva Inc Wde… FA01/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.94M 
 2: EX-10.3     Material Contract                                   HTML     35K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     28K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
11: R1          Cover                                               HTML     76K 
12: R2          Condensed Consolidated Balance Sheets               HTML    129K 
13: R3          Condensed Consolidated Balance Sheets               HTML     47K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Operations     HTML     91K 
15: R5          Condensed Consolidated Statements of Comprehensive  HTML     54K 
                Income (Loss)                                                    
16: R6          Condensed Consolidated Statements of Stockholders'  HTML    135K 
                Equity                                                           
17: R7          Condensed Consolidated Statements of Stockholders'  HTML     26K 
                Equity (Parenthetical)                                           
18: R8          Condensed Consolidated Statements of Cash Flows     HTML    130K 
19: R9          Basis of Presentation and Summary of Accounting     HTML     60K 
                Policies                                                         
20: R10         Revenue                                             HTML     59K 
21: R11         Acquisition                                         HTML     38K 
22: R12         Leases                                              HTML     54K 
23: R13         Investments                                         HTML     62K 
24: R14         Intangible Assets                                   HTML     71K 
25: R15         Debt                                                HTML     61K 
26: R16         Derivatives                                         HTML     69K 
27: R17         Stock Compensation                                  HTML     92K 
28: R18         Income (Loss) Per Common Share                      HTML     46K 
29: R19         Income Taxes                                        HTML     30K 
30: R20         Business Segments                                   HTML     66K 
31: R21         Contingencies                                       HTML     38K 
32: R22         Other                                               HTML     82K 
33: R23         Basis of Presentation and Summary of Accounting     HTML     85K 
                Policies (Policies)                                              
34: R24         Basis of Presentation and Summary of Accounting     HTML     32K 
                Policies (Tables)                                                
35: R25         Revenue (Tables)                                    HTML     53K 
36: R26         Acquisitions (Tables)                               HTML     34K 
37: R27         Leases (Tables)                                     HTML     60K 
38: R28         Investments (Tables)                                HTML     61K 
39: R29         Intangible Assets (Tables)                          HTML     73K 
40: R30         Debt (Tables)                                       HTML     51K 
41: R31         Derivatives (Tables)                                HTML     66K 
42: R32         Stock Compensation (Tables)                         HTML     96K 
43: R33         Income (Loss) Per Common Share (Tables)             HTML     45K 
44: R34         Business Segments (Tables)                          HTML     62K 
45: R35         Other (Tables)                                      HTML     84K 
46: R36         BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING     HTML     48K 
                POLICIES - Additional Information (Details)                      
47: R37         BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING     HTML     33K 
                POLICIES - Components of Inventory (Details)                     
48: R38         REVENUE - Additional Information (Details)          HTML     31K 
49: R39         REVENUE - Summary of Company's Revenue              HTML     48K 
                Disaggregated by Geographic Region and Revenue                   
                (Details)                                                        
50: R40         ACQUISITION - Additional Information (Details)      HTML     78K 
51: R41         LEASES - Lease Cost (Details)                       HTML     31K 
52: R42         LEASES - Supplemental Cash Flow Information         HTML     30K 
                Related To Leases (Details)                                      
53: R43         LEASES - Maturities of Operating Lease Liability    HTML     45K 
                (Details)                                                        
54: R44         LEASES - Average Lease Terms And Discount Rates     HTML     28K 
                (Details)                                                        
55: R45         INVESTMENTS - Additional Information (Details)      HTML     65K 
56: R46         INVESTMENTS - Summarized Exchange Rate Translation  HTML     32K 
                from MXN to USD (Details)                                        
57: R47         INVESTMENTS - Summarized Statement of Income        HTML     63K 
                Information for Vasconia in USD and MXN (Details)                
58: R48         INVESTMENTS - Amounts Due to and and Due from       HTML     38K 
                Vasconia (Details)                                               
59: R49         INTANGIBLE ASSETS - Components of Intangible        HTML     66K 
                Assets (Details)                                                 
60: R50         INTANGIBLE ASSETS - Additional Information          HTML     55K 
                (Details)                                                        
61: R51         DEBT - Additional Information (Details)             HTML    111K 
62: R52         DEBT - Total Availability Under ABL Agreement       HTML     31K 
                (Details)                                                        
63: R53         DEBT - Schedule of Term Loan Facility (Details)     HTML     40K 
64: R54         DERIVATIVES - Additional Information (Details)      HTML     46K 
65: R55         DERIVATIVES - Fair Values of Derivative Financial   HTML     47K 
                Instruments Included in Consolidated Balance                     
                Sheets (Details)                                                 
66: R56         DERIVATIVES - Gains and Losses Related to           HTML     32K 
                Derivative Financial Instruments Designated as                   
                Hedging Instruments (Details)                                    
67: R57         DERIVATIVES - Gains and Losses Related to           HTML     33K 
                Derivative Financial Instruments Not Designated as               
                Hedging Instruments (Details)                                    
68: R58         STOCK COMPENSATION - Summary of Stock Option        HTML     72K 
                (Details)                                                        
69: R59         STOCK COMPENSATION - Summary of Restricted Stock    HTML     53K 
                Activity (Details)                                               
70: R60         STOCK COMPENSATION - Additional Information         HTML     40K 
                (Details)                                                        
71: R61         STOCK COMPENSATION - Summary of Performance-based   HTML     58K 
                Award Activity (Details)                                         
72: R62         STOCK COMPENSATION - Stock Compensation Expense     HTML     39K 
                (Details)                                                        
73: R63         Stock Compensation (Details)                        HTML     47K 
74: R64         Income (LOSS) PER COMMON SHARE - Calculations of    HTML     66K 
                Basic and Diluted Loss per Common Share (Details)                
75: R65         Income TAXES - Additional Information (Details)     HTML     33K 
76: R66         BUSINESS SEGMENTS - Additional Information          HTML     25K 
                (Details)                                                        
77: R67         BUSINESS SEGMENTS - Segment Reporting Information   HTML     61K 
                (Details)                                                        
78: R68         CONTINGENCIES - Additional Information (Details)    HTML     54K 
79: R69         OTHER - Cash Dividends Declared (Details)           HTML     26K 
80: R70         OTHER - Additional Information (Details)            HTML     54K 
81: R71         OTHER - Supplemental Cash Flow Information          HTML     32K 
                (Details)                                                        
82: R72         OTHER - Components of Accumulated Other             HTML     54K 
                Comprehensive Loss, Net (Details)                                
85: XML         IDEA XML File -- Filing Summary                      XML    156K 
83: XML         XBRL Instance -- lcut-20220930_htm                   XML   2.47M 
84: EXCEL       IDEA Workbook of Financial Reports                  XLSX    172K 
 7: EX-101.CAL  XBRL Calculations -- lcut-20220930_cal               XML    172K 
 8: EX-101.DEF  XBRL Definitions -- lcut-20220930_def                XML    750K 
 9: EX-101.LAB  XBRL Labels -- lcut-20220930_lab                     XML   1.78M 
10: EX-101.PRE  XBRL Presentations -- lcut-20220930_pre              XML   1.13M 
 6: EX-101.SCH  XBRL Schema -- lcut-20220930                         XSD    192K 
86: JSON        XBRL Instance as JSON Data -- MetaLinks              422±   658K 
87: ZIP         XBRL Zipped Folder -- 0001628280-22-028208-xbrl      Zip    460K

‘EX-101.SCH’   —   XBRL Schema — lcut-20220930

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- XBRL Document Created with Wdesk from Workiva -->
<!-- Copyright 2022 Workiva -->
<!-- r:5aa71de2-2d7f-46bf-a42d-2fbb2ae33fe3,g:8fbf275d-6b02-4495-b7b5-6701aaf686fc -->
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<xs:import namespace="http://fasb.org/srt/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd"/>
<xs:import namespace="http://fasb.org/us-gaap/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd"/>
<xs:import namespace="http://www.w3.org/1999/xlink" schemaLocation="http://www.xbrl.org/2003/xlink-2003-12-31.xsd"/>
<xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
<xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
<xs:import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd"/>
<xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
<xs:import namespace="http://xbrl.sec.gov/country/2021" schemaLocation="https://xbrl.sec.gov/country/2021/country-2021.xsd"/>
<xs:import namespace="http://xbrl.sec.gov/dei/2021q4" schemaLocation="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd"/>
<xs:annotation>
<xs:appinfo>
<link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="lcut-20220930_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:type="simple"/>
<link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="lcut-20220930_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:type="simple"/>
<link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="lcut-20220930_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:type="simple"/>
<link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="lcut-20220930_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:type="simple"/>
<link:roleType id="Cover" roleURI="http://www.lifetimebrands.com/role/Cover">
<link:definition> 0000001 - Document - Cover </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="CONDENSEDCONSOLIDATEDBALANCESHEETS" roleURI="http://www.lifetimebrands.com/role/CONDENSEDCONSOLIDATEDBALANCESHEETS">
<link:definition> 0000002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="CONDENSEDCONSOLIDATEDBALANCESHEETSParenthetical" roleURI="http://www.lifetimebrands.com/role/CONDENSEDCONSOLIDATEDBALANCESHEETSParenthetical">
<link:definition> 0000003 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="CONDENSEDCONSOLIDATEDSTATEMENTSOFOPERATIONS" roleURI="http://www.lifetimebrands.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFOPERATIONS">
<link:definition> 0000004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="CONDENSEDCONSOLIDATEDSTATEMENTSOFCOMPREHENSIVEINCOMELOSS" roleURI="http://www.lifetimebrands.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFCOMPREHENSIVEINCOMELOSS">
<link:definition> 0000005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="CONDENSEDCONSOLIDATEDSTATEMENTSOFSTOCKHOLDERSEQUITY" roleURI="http://www.lifetimebrands.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFSTOCKHOLDERSEQUITY">
<link:definition> 0000006 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="CONDENSEDCONSOLIDATEDSTATEMENTSOFSTOCKHOLDERSEQUITYParenthetical" roleURI="http://www.lifetimebrands.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFSTOCKHOLDERSEQUITYParenthetical">
<link:definition> 0000007 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="CONDENSEDCONSOLIDATEDSTATEMENTSOFCASHFLOWS" roleURI="http://www.lifetimebrands.com/role/CONDENSEDCONSOLIDATEDSTATEMENTSOFCASHFLOWS">
<link:definition> 0000008 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="BASISOFPRESENTATIONANDSUMMARYOFACCOUNTINGPOLICIES" roleURI="http://www.lifetimebrands.com/role/BASISOFPRESENTATIONANDSUMMARYOFACCOUNTINGPOLICIES">
<link:definition> 0000009 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="REVENUE" roleURI="http://www.lifetimebrands.com/role/REVENUE">
<link:definition> 0000010 - Disclosure - REVENUE </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="ACQUISITION" roleURI="http://www.lifetimebrands.com/role/ACQUISITION">
<link:definition> 0000011 - Disclosure - ACQUISITION </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="LEASES" roleURI="http://www.lifetimebrands.com/role/LEASES">
<link:definition> 0000012 - Disclosure - LEASES </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INVESTMENTS" roleURI="http://www.lifetimebrands.com/role/INVESTMENTS">
<link:definition> 0000013 - Disclosure - INVESTMENTS </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INTANGIBLEASSETS" roleURI="http://www.lifetimebrands.com/role/INTANGIBLEASSETS">
<link:definition> 0000014 - Disclosure - INTANGIBLE ASSETS </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="DEBT" roleURI="http://www.lifetimebrands.com/role/DEBT">
<link:definition> 0000015 - Disclosure - DEBT </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="DERIVATIVES" roleURI="http://www.lifetimebrands.com/role/DERIVATIVES">
<link:definition> 0000016 - Disclosure - DERIVATIVES </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="STOCKCOMPENSATION" roleURI="http://www.lifetimebrands.com/role/STOCKCOMPENSATION">
<link:definition> 0000017 - Disclosure - STOCK COMPENSATION </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INCOMELOSSPERCOMMONSHARE" roleURI="http://www.lifetimebrands.com/role/INCOMELOSSPERCOMMONSHARE">
<link:definition> 0000018 - Disclosure - INCOME (LOSS) PER COMMON SHARE </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INCOMETAXES" roleURI="http://www.lifetimebrands.com/role/INCOMETAXES">
<link:definition> 0000019 - Disclosure - INCOME TAXES </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="BUSINESSSEGMENTS" roleURI="http://www.lifetimebrands.com/role/BUSINESSSEGMENTS">
<link:definition> 0000020 - Disclosure - BUSINESS SEGMENTS </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="CONTINGENCIES" roleURI="http://www.lifetimebrands.com/role/CONTINGENCIES">
<link:definition> 0000021 - Disclosure - CONTINGENCIES </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="OTHER" roleURI="http://www.lifetimebrands.com/role/OTHER">
<link:definition> 0000022 - Disclosure - OTHER </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="BASISOFPRESENTATIONANDSUMMARYOFACCOUNTINGPOLICIESPolicies" roleURI="http://www.lifetimebrands.com/role/BASISOFPRESENTATIONANDSUMMARYOFACCOUNTINGPOLICIESPolicies">
<link:definition> 0000023 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES (Policies) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="BASISOFPRESENTATIONANDSUMMARYOFACCOUNTINGPOLICIESTables" roleURI="http://www.lifetimebrands.com/role/BASISOFPRESENTATIONANDSUMMARYOFACCOUNTINGPOLICIESTables">
<link:definition> 0000024 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="REVENUETables" roleURI="http://www.lifetimebrands.com/role/REVENUETables">
<link:definition> 0000025 - Disclosure - REVENUE (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="ACQUISITIONSTables" roleURI="http://www.lifetimebrands.com/role/ACQUISITIONSTables">
<link:definition> 0000026 - Disclosure - ACQUISITIONS (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="LEASESTables" roleURI="http://www.lifetimebrands.com/role/LEASESTables">
<link:definition> 0000027 - Disclosure - LEASES (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INVESTMENTSTables" roleURI="http://www.lifetimebrands.com/role/INVESTMENTSTables">
<link:definition> 0000028 - Disclosure - INVESTMENTS (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INTANGIBLEASSETSTables" roleURI="http://www.lifetimebrands.com/role/INTANGIBLEASSETSTables">
<link:definition> 0000029 - Disclosure - INTANGIBLE ASSETS (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="DEBTTables" roleURI="http://www.lifetimebrands.com/role/DEBTTables">
<link:definition> 0000030 - Disclosure - DEBT (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="DERIVATIVESTables" roleURI="http://www.lifetimebrands.com/role/DERIVATIVESTables">
<link:definition> 0000031 - Disclosure - DERIVATIVES (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="STOCKCOMPENSATIONTables" roleURI="http://www.lifetimebrands.com/role/STOCKCOMPENSATIONTables">
<link:definition> 0000032 - Disclosure - STOCK COMPENSATION (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="INCOMELOSSPERCOMMONSHARETables" roleURI="http://www.lifetimebrands.com/role/INCOMELOSSPERCOMMONSHARETables">
<link:definition> 0000033 - Disclosure - INCOME (LOSS) PER COMMON SHARE (Tables) </link:definition>
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<link:definition> 0000034 - Disclosure - BUSINESS SEGMENTS (Tables) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000035 - Disclosure - OTHER (Tables) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000036 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES - Additional Information (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000037 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES - Components of Inventory (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000038 - Disclosure - REVENUE - Additional Information (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000039 - Disclosure - REVENUE - Summary of Company's Revenue Disaggregated by Geographic Region and Revenue (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000040 - Disclosure - ACQUISITION - Additional Information (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000041 - Disclosure - LEASES - Lease Cost (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000042 - Disclosure - LEASES - Supplemental Cash Flow Information Related To Leases (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000043 - Disclosure - LEASES - Maturities of Operating Lease Liability (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000043 - Disclosure - LEASES - Maturities of Operating Lease Liability (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000044 - Disclosure - LEASES - Average Lease Terms And Discount Rates (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000045 - Disclosure - INVESTMENTS - Additional Information (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000046 - Disclosure - INVESTMENTS - Summarized Exchange Rate Translation from MXN to USD (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000047 - Disclosure - INVESTMENTS - Summarized Statement of Income Information for Vasconia in USD and MXN (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000048 - Disclosure - INVESTMENTS - Amounts Due to and and Due from Vasconia (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000049 - Disclosure - INTANGIBLE ASSETS - Components of Intangible Assets (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 0000050 - Disclosure - INTANGIBLE ASSETS - Additional Information (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000051 - Disclosure - DEBT - Additional Information (Details) </link:definition>
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<link:definition> 0000052 - Disclosure - DEBT - Total Availability Under ABL Agreement (Details) </link:definition>
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<link:definition> 0000053 - Disclosure - DEBT - Schedule of Term Loan Facility (Details) </link:definition>
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<link:definition> 0000054 - Disclosure - DERIVATIVES - Additional Information (Details) </link:definition>
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<link:definition> 0000055 - Disclosure - DERIVATIVES - Fair Values of Derivative Financial Instruments Included in Consolidated Balance Sheets (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000056 - Disclosure - DERIVATIVES - Gains and Losses Related to Derivative Financial Instruments Designated as Hedging Instruments (Details) </link:definition>
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<link:definition> 0000057 - Disclosure - DERIVATIVES - Gains and Losses Related to Derivative Financial Instruments Not Designated as Hedging Instruments (Details) </link:definition>
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<link:definition> 0000058 - Disclosure - STOCK COMPENSATION - Summary of Stock Option (Details) </link:definition>
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<link:definition> 0000059 - Disclosure - STOCK COMPENSATION - Summary of Restricted Stock Activity (Details) </link:definition>
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<link:definition> 0000060 - Disclosure - STOCK COMPENSATION - Additional Information (Details) </link:definition>
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<link:definition> 0000061 - Disclosure - STOCK COMPENSATION - Summary of Performance-based Award Activity (Details) </link:definition>
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<link:definition> 0000062 - Disclosure - STOCK COMPENSATION - Stock Compensation Expense (Details) </link:definition>
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<link:definition> 0000063 - Disclosure - STOCK COMPENSATION (Details) </link:definition>
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<link:definition> 0000064 - Disclosure - INCOME (LOSS) PER COMMON SHARE - Calculations of Basic and Diluted Loss per Common Share (Details) </link:definition>
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<link:definition> 0000065 - Disclosure - INCOME TAXES - Additional Information (Details) </link:definition>
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<link:definition> 0000066 - Disclosure - BUSINESS SEGMENTS - Additional Information (Details) </link:definition>
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<link:definition> 0000067 - Disclosure - BUSINESS SEGMENTS - Segment Reporting Information (Details) </link:definition>
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<link:definition> 0000068 - Disclosure - CONTINGENCIES - Additional Information (Details) </link:definition>
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<link:definition> 0000069 - Disclosure - OTHER - Cash Dividends Declared (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000070 - Disclosure - OTHER - Additional Information (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000071 - Disclosure - OTHER - Supplemental Cash Flow Information (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 0000072 - Disclosure - OTHER - Components of Accumulated Other Comprehensive Loss, Net (Details) </link:definition>
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<xs:element id="lcut_NonCashNetGainLossOnDilutionOfVasconiaOwnership" abstract="false" name="NonCashNetGainLossOnDilutionOfVasconiaOwnership" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_PrepaidExpensesMember" abstract="true" name="PrepaidExpensesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_OneMonthLondonInterBankOfferedRateLIBORMember" abstract="true" name="OneMonthLondonInterBankOfferedRateLIBORMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsOverTargetInPeriodWeightedAverageGrantDateFairValue" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsOverTargetInPeriodWeightedAverageGrantDateFairValue" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:perShareItemType"/>
<xs:element id="lcut_PeriodOfInvestigation" abstract="false" name="PeriodOfInvestigation" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
<xs:element id="lcut_UnamortizedDebtIssuanceExpenseCurrent" abstract="false" name="UnamortizedDebtIssuanceExpenseCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_ScheduleOfIntangibleAssetsDisclosureTable" abstract="true" name="ScheduleOfIntangibleAssetsDisclosureTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
<xs:element id="lcut_InternationalOperationsMember" abstract="true" name="InternationalOperationsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_MinimumTermUnderRevolvingCreditFacility" abstract="false" name="MinimumTermUnderRevolvingCreditFacility" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/>
<xs:element id="lcut_NumberOfProtestsApproved" abstract="false" name="NumberOfProtestsApproved" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="lcut_YearAndDayMember" abstract="true" name="YearAndDayMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_ReceivablesPurchaseAgreementMember" abstract="true" name="ReceivablesPurchaseAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_NonCashLeaseExpense" abstract="false" name="NonCashLeaseExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_CapitalCostMember" abstract="true" name="CapitalCostMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_FiniteLivedIntangibleAssetsReductionForImpairmentGross" abstract="false" name="FiniteLivedIntangibleAssetsReductionForImpairmentGross" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_MaximumDebtInstrumentLeverageRatio" abstract="false" name="MaximumDebtInstrumentLeverageRatio" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
<xs:element id="lcut_ForeignCurrencyWeightedAverageExchangeRateTranslation" abstract="false" name="ForeignCurrencyWeightedAverageExchangeRateTranslation" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
<xs:element id="lcut_DebtInstrumentCovenantMaximumFixedChargeCoverageRatio" abstract="false" name="DebtInstrumentCovenantMaximumFixedChargeCoverageRatio" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/>
<xs:element id="lcut_SeniorSecuredAssetBasedRevolvingCreditFacilitiesMember" abstract="true" name="SeniorSecuredAssetBasedRevolvingCreditFacilitiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_NumberOfRemainingTablewareCollections" abstract="false" name="NumberOfRemainingTablewareCollections" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" abstract="true" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAggregateIntrinsicValueAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="lcut_OneMonthAdjustedTermSecuredOvernightFinancingRateSOFRMember" abstract="true" name="OneMonthAdjustedTermSecuredOvernightFinancingRateSOFRMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_AccumulatedImpairmentOfIntangibleAssetsFiniteLived" abstract="false" name="AccumulatedImpairmentOfIntangibleAssetsFiniteLived" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayableAndAccruedExpenses" abstract="false" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayableAndAccruedExpenses" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_NumberOfProtestsPending" abstract="false" name="NumberOfProtestsPending" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="lcut_ScheduleOfSignificantAccountingPoliciesLineItems" abstract="true" name="ScheduleOfSignificantAccountingPoliciesLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="lcut_MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" abstract="false" name="MinimumAmountOfBorrowingAvailabilityUnderRevolvingCreditFacility" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_ScheduleOfIntangibleAssetsDisclosureLineItems" abstract="true" name="ScheduleOfIntangibleAssetsDisclosureLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="lcut_ScheduleOfAverageLeaseTermsAndDiscountRatesTableTextBlock" abstract="false" name="ScheduleOfAverageLeaseTermsAndDiscountRatesTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
<xs:element id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" abstract="true" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageRemainingContractualTermAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="lcut_BusinessCombinationConsiderationTransferredIncludingContingentConsideration" abstract="false" name="BusinessCombinationConsiderationTransferredIncludingContingentConsideration" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardLiabilityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardLiabilityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:perShareItemType"/>
<xs:element id="lcut_SharesRepurchasedForTaxWithholdingForShareBasedCompensation" abstract="false" name="SharesRepurchasedForTaxWithholdingForShareBasedCompensation" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="lcut_AmendedAndRestatedLongTermIncentivePlanTwoThousandMember" abstract="true" name="AmendedAndRestatedLongTermIncentivePlanTwoThousandMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_RightOfUseAssetsObtainedInExchangeForLeaseObligationsAbstract" abstract="true" name="RightOfUseAssetsObtainedInExchangeForLeaseObligationsAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="lcut_CommitmentsAndContingenciesDisclosureLineItems" abstract="true" name="CommitmentsAndContingenciesDisclosureLineItems" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="lcut_AdjustedTermSOFRMember" abstract="true" name="AdjustedTermSOFRMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_EmploymentTerminationCosts" abstract="false" name="EmploymentTerminationCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_IntangibleAssetsGross" abstract="false" name="IntangibleAssetsGross" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_EquityBasedAwardMember" abstract="true" name="EquityBasedAwardMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_TermSOFRRateFoTheSelcted13Or6MonthInterestPeriodMember" abstract="true" name="TermSOFRRateFoTheSelcted13Or6MonthInterestPeriodMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_UnitedStatesSegmentMember" abstract="true" name="UnitedStatesSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_LongTermDebtExcessCashFlowPayment" abstract="false" name="LongTermDebtExcessCashFlowPayment" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" abstract="false" name="ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
<xs:element id="lcut_OperatingLeaseCostsAbstract" abstract="true" name="OperatingLeaseCostsAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
<xs:element id="lcut_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFixedAssets" abstract="false" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFixedAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_OtherTable" abstract="true" name="OtherTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
<xs:element id="lcut_AccumulatedImpairmentOfIntangibleAssetsIncludingGoodwill" abstract="false" name="AccumulatedImpairmentOfIntangibleAssetsIncludingGoodwill" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_EquityInvestmentImpairmentCharge" abstract="false" name="EquityInvestmentImpairmentCharge" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardLiabilityInstrumentsOtherThanOptionsForfeitedsInPeriodWeightedAverageGrantDateFairValue" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardLiabilityInstrumentsOtherThanOptionsForfeitedsInPeriodWeightedAverageGrantDateFairValue" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:perShareItemType"/>
<xs:element id="lcut_SwellMember" abstract="true" name="SwellMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_EquityMethodInvestmentsSummaryOfExchangeRateTranslationTableTextBlock" abstract="false" name="EquityMethodInvestmentsSummaryOfExchangeRateTranslationTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
<xs:element id="lcut_KitchenwareMember" abstract="true" name="KitchenwareMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_StockIssuedDuringPeriodSharesPerformanceSharesNetOfForfeitures" abstract="false" name="StockIssuedDuringPeriodSharesPerformanceSharesNetOfForfeitures" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="lcut_HomeSolutionsMember" abstract="true" name="HomeSolutionsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_FederalFundsAndOvernightBankFundingBasedRateMember" abstract="true" name="FederalFundsAndOvernightBankFundingBasedRateMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_GrossNegligenceMember" abstract="true" name="GrossNegligenceMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_SanGermanGroundWaterContaminationSiteSecondOperableUnitMember" abstract="true" name="SanGermanGroundWaterContaminationSiteSecondOperableUnitMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_DistributionExpenses" abstract="false" name="DistributionExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_U.S.SegmentMember" abstract="true" name="U.S.SegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_LiabilityBasedAwardMember" abstract="true" name="LiabilityBasedAwardMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" abstract="false" name="PercentageOfCapitalStockOfForeignSubsidiariesPledgedAsCollateral" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/>
<xs:element id="lcut_RestOfWorldMember" abstract="true" name="RestOfWorldMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptions" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptions" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="lcut_EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" abstract="false" name="EquityMethodInvestmentsSummarizedIncomeStatementInformationTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
<xs:element id="lcut_CommitmentsAndContingenciesDisclosureTable" abstract="true" name="CommitmentsAndContingenciesDisclosureTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
<xs:element id="lcut_IndefiniteLivedIntangibleAssetsExcludingGoodwillGross" abstract="false" name="IndefiniteLivedIntangibleAssetsExcludingGoodwillGross" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_ExceptedAnnualSaving" abstract="false" name="ExceptedAnnualSaving" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_EstimatedDutiesThatCouldBeOwedMember" abstract="true" name="EstimatedDutiesThatCouldBeOwedMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_DebtInstrumentAdditionalStatedAmountIfCertainConditionsMet" abstract="false" name="DebtInstrumentAdditionalStatedAmountIfCertainConditionsMet" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardLiabilityInstrumentsOtherThanOptionsNonvestedNumber" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardLiabilityInstrumentsOtherThanOptionsNonvestedNumber" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="lcut_ShareBasedPaymentArrangementCashSettledPerformanceSharesActivityTableTextBlock" abstract="false" name="ShareBasedPaymentArrangementCashSettledPerformanceSharesActivityTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
<xs:element id="lcut_DiscountOnReceivablesSold" abstract="false" name="DiscountOnReceivablesSold" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_DebtAgreementsMember" abstract="true" name="DebtAgreementsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_InternationalGeographicLocationsMember" abstract="true" name="InternationalGeographicLocationsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_StockOptionsAndRestrictedStockMember" abstract="true" name="StockOptionsAndRestrictedStockMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_InternationalSegmentMember" abstract="true" name="InternationalSegmentMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_AlternateBaseRateMember" abstract="true" name="AlternateBaseRateMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_IncrementalFacilitiesMember" abstract="true" name="IncrementalFacilitiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_ABLCreditAgreementMember" abstract="true" name="ABLCreditAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_TablewareMember" abstract="true" name="TablewareMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_LongTermDebtEstimatedExcessCashFlowPaymentCurrent" abstract="false" name="LongTermDebtEstimatedExcessCashFlowPaymentCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_TermLoanMember" abstract="true" name="TermLoanMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_NumberOfProtestsFiled" abstract="false" name="NumberOfProtestsFiled" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/>
<xs:element id="lcut_ShareBasedCompensationArrangementByShareBasedPaymentAwardLiabilityInstrumentsOtherThanOptionsForfeitedInPeriod" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardLiabilityInstrumentsOtherThanOptionsForfeitedInPeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/>
<xs:element id="lcut_IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" abstract="false" name="IncreaseDecreaseInEquityMethodInvestmentDueToCurrencyTranslation" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/>
<xs:element id="lcut_IntangibleAssetsAndGoodwillTable" abstract="true" name="IntangibleAssetsAndGoodwillTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/>
<xs:element id="lcut_AccruedExpensesMember" abstract="true" name="AccruedExpensesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_ScheduleOfIntangibleAssetsTableTextBlock" abstract="false" name="ScheduleOfIntangibleAssetsTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:textBlockItemType"/>
<xs:element id="lcut_MarkToMarketLossGainOnInterestRateDerivativesMember" abstract="true" name="MarkToMarketLossGainOnInterestRateDerivativesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
<xs:element id="lcut_CashPaidForAmountsIncludedInMeasurementOfLeaseLiabilitiesAbstract" abstract="true" name="CashPaidForAmountsIncludedInMeasurementOfLeaseLiabilitiesAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/>
</xs:schema>

2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/12/24  Lifetime Brands, Inc.             10-K       12/31/23  124:12M                                    Workiva Inc Wde… FA01/FA
 3/09/23  Lifetime Brands, Inc.             10-K       12/31/22  123:13M                                    Workiva Inc Wde… FA01/FA

3 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/29/22  Lifetime Brands, Inc.             8-K:1,9     8/26/22   11:2.6M                                   Workiva Inc Wde… FA01/FA
 8/04/22  Lifetime Brands, Inc.             10-Q        6/30/22   87:8.9M                                   Workiva Inc Wde… FA01/FA
 6/28/19  Lifetime Brands, Inc.             8-K:5,7,9   6/27/19    3:151K                                   Donnelley … Solutions/FA
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