B87530 B8 Ruling Active

The tariff classification of a 15 Piece Cutlery Set from China

Issued July 28, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8211.92.2000, 8211.10.0000

Headings: 8211

GRI rules applied: GRI 5(a)

Product description

The sample you furnished is a 15 piece cutlery set consisting of seven kitchen knives, one kitchen fork, six steak knives and a wood block with slots to hold all the utensils. The cutlery is made of stainless steel with molded plastic handles.

CBP rationale

The applicable subheading for the 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 B87530 July 28, 1997 CLA-2-82:RR:NC:1:119 CATEGORY: Classification TARIFF NO.: 8211.10.0000 - 8211.92.2000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a 15 Piece Cutlery Set from China Dear Ms. Aldinger: In your letter dated June 13, 1997, received July 15, 1997 by this office, you requested a tariff classification ruling. The sample you furnished is a 15 piece cutlery set consisting of seven kitchen knives, one kitchen fork, six steak knives and a wood block with slots to hold all the utensils. The cutlery is made of stainless steel with molded plastic handles. The applicable subheading for the 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 is 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 applicable to the complete set will be 0.9 cent each plus 5 percent ad valorem, which is the rate duty for other knives having fixed blades... with rubber or plastic handles: kitchen and butcher knives (8211.92.2000, HTS). The specific rate of duty (0.9 cent) will be assessed on each utensil in the set except the storage block which is treated as packing. The wooden storage block will be classified with the set, as provided for in General Rule of Interpretation 5(a), of the Harmonized Tariff Schedule of the United States (HTS) 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. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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