The tariff classification of cutlery sets from China

NY 811141 June 07, 1995 CLA-2-82:S:N:N3:119 811141 CATEGORY: Classification TARIFF NO.: 8211.10.0000; 8213.00.9000 Ms. Susan Kearney Duffy Wal-Mart Stores, Inc. 702 S.W. 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of cutlery sets from China Dear Ms. Duffy: In your letter dated May 31, 1995, you requested a tariff classification ruling. Based on the literature and samples furnished, the two cutlery sets to be imported consist of the following: slicer, chef's, butcher, boner cook's, parer, 8 steak knives, kitchen shears, and a wooden block. The kitchen shears have plastic finger ring handles. The wooden block has storage slots for all the utensils and is designed to rest on a counter. One set of knives has wood handles and the other plastic handles. The applicable subheading for the two 16-piece cutlery sets will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not... sets of assorted articles. The duty rate for the complete set is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the highest rate of duty is that of the kitchen shears, 9.3 cents each plus 9.3 percent ad valorem under 8213.00.9000, HTS. The specific rate (9.3 cents) will be assessed on each article in the set except the storage block which is treated as packing. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. The two sample sets are being returned to your office as requested. Sincerely, Jean F. Maguire Area Director New York Seaport