The tariff classification of cutlery articles from Canada

NY 864109 July 9, 1991 CLA-2-82:S:N:N1:119 864109 CATEGORY: Classification TARIFF NO.: 8205.51.7500; 8211.91.6060; 8214.90.9000; 8215.20.0000; 8215.99.5000 Ms. Catherine Purdy Seagull Pewter and Silversmiths P.O. Box 370 Pugwash, Nova Scotia, Canada B0K 1L0 RE: The tariff classification of cutlery articles from Canada Dear Ms. Purdy: In your letter dated May 22, 1991, received June 11 by this office, you requested a tariff classification ruling. Based on your letter and the catalog you furnished, the cutlery articles are all made of pewter and consist of the following: cheese pulls (planes), pie server and cake knife imported separately and as a set, and a corkscrew. The applicable subheading for the corkscrew will be 8205.51.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools, other. The duty rate will be 5.3 percent. The applicable subheading for the cheese pulls or cheese planes will be 8214.90.9000, HTS, which provides for other articles of cutlery, other. The rate of duty will be 2 cents each plus 4.6 percent. The applicable subheading for the cake knife, when imported separately, will be 8211.91.6060, HTS, which provides for other table knives having fixed blades... other. The rate of duty will be 0.4 of a cent each plus 6.1 percent. The applicable subheading for the pie server, when imported separately, will be 8215.99.5000, HTS, which provides for spoons, forks, ladles, skimmers, cake servers... other. The rate of duty will be 5.3 percent. The applicable subheading for the cake knife and the pie server when imported together as a set will be 8215.20.0000, HTS, which provides for other sets of assorted articles. The rate of duty will be the rate applicable to that article in the set subject to the highest rate of duty. In this case the higher rate of duty applicable is that of the cake knife, 0.4 of a cent each plus 6.1 percent. Goods classifiable under the above subheadings, which have originated in the territory of Canada, will be entitled to reduced rates of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The reduced rates are as follows: 8205.51.7500 - 3.7 percent 8211.91.6060 - 0.2 of a cent each plus 4.2 percent 8214.90.9000 - 1.4 cent each plus 3.2 percent 8215.99.5000 - 3.7 percent 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. Sincerely, Jean F. Maguire Area Director New York Seaport