The tariff classification of a Silver plated Server Set from China

NY B86568 June 26, 1997 CLA-2-82:RR:NC:1:119 B86568 CATEGORY: Classification TARIFF NO.: 8215.10.0000; 8215.91.6000 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, Maryland 21012 RE: The tariff classification of a Silver plated Server Set from China Dear Mr. Dreyfuss: In your letter dated June 2, 1997 you requested a tariff classification ruling. The Silver plated server set consists of a cake server, a serving spoon and a serving fork packed in a retail box. All three utensils are between 11 and 12 inches long and may be manufactured with or without Christmas designs. If imported separately the implements would be classified as follows: Fork - 8215.91.3000 - 0.1 cent each + 1.6% Spoon - 8215.91.6000 - 4.9% Cake server -8215.91.9000 -3.7% The applicable subheading for the Silver plated server set will be 8215.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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: sets of assorted articles containing at least one article plated with precious metal. The rate of duty will be the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of duty of the spoon, 4.9 percent, would be the highest and would therefore apply to the complete set. 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 Jacques Preston at 212-466-5488. The sample is being returned to your office as requested. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division