The tariff classification of a Cutlery Set from Taiwan
Issued October 28, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8211.10.0000, 8213.00.9000
Product description
The tariff classification of a Cutlery Set from Taiwan
CBP rationale
The applicable subheading for the 15 piece cutlery set will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not.
Full text
NY 890930 October 28, 1993 CLA-2-82:S:N:N3:119 890930 CATEGORY: Classification TARIFF NO.: 8211.10.0000; 8213.00.9000 Ms. Cecilia Castellanos Withrow, Zerwekh & Co. P.O. Box 368 Wilmington, CA 90748 RE: The tariff classification of a Cutlery Set from Taiwan Dear Ms. Castellanos: In your letter dated September 28, 1993, you requested a tariff classification ruling on behalf of General Housewares Corporation, Terre Haute, IN. The cutlery set sample you furnished consists of the following: paring knife, vegetable knife, utility knife, boning knife, kitchen fork, slicing/carving knife, chef knife, kitchen shears, six steak knives, and a wooden storage block. All the knives have stainless steel blades and molded polypropylene handles. The kitchen shears have finger ring handles also of polypropylene. The wooden block has storage slots for the utensils and is designed to rest on a counter. The applicable subheading for the 15 piece cutlery set 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, 10 cents each plus 10 percent ad valorem under 8213.00.9000, HTS. The specific rate of duty (10 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 sample is being returned to your office as requested. Sincerely, Jean F. Maguire Area Director New York Seaport
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