The tariff classification of cutlery sets from China

NY G86273 January 29, 2001 CLA-2-82:RR:NC:N1:113 G86273 CATEGORY: Classification TARIFF NO.: 8211.10.0000 Mr. William Oun Kab Trade Company 12953 E. Garvey Avenue Baldwin Park, CA 91706 RE: The tariff classification of cutlery sets from China Dear Mr. Oun: In your letter dated January 4, 2001, you requested a tariff classification ruling. The samples you submitted are two cutlery sets. Item number 5555 is a 5-piece set containing 3 knives, 1 fork, and a plastic cutting board. Item number 5598 is a 7-piece set consisting of 5 knives, 1 sharpener, and 1 pair of scissors. The knives, fork, scissors, and sharpener have plastic handles. The scissors have a value of $1.56 per dozen. The applicable subheading for both 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 is the rate of duty applicable to that article in the set subject to the highest rate. In the case of item number 5555, the 5-piece cutlery set, the highest rate of duty is that of the knife, 0.7 cents each (per piece) plus 3.7 percent ad valorem under 8211.91.5060, Harmonized Tariff Schedule of the United States (HTS). For item number 5598, the 7-piece cutlery set, the rate of duty of the scissors, 1.7 cents each (per piece) plus 4.3 percent ad valorem under 8213.00.3000 is the highest. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division