The tariff classification of a set of flatware from China.

NY G89099 April 13, 2001 CLA-2-82:RR:NC:N1:113 G89099 CATEGORY: Classification TARIFF NO.: 8215.20.0000 Ms. Robin A. Huff Global USA, Inc. 32 Broadway, Suite 1714 New York, NY 10004 RE: The tariff classification of a set of flatware from China. Dear Ms. Huff: In your letter dated April 6, 2001, you requested a ruling on behalf of Rihand Industrial on tariff classification. The sample you provided is item #20850AST, a 48-piece set of stainless steel flatware. The service contains 8 teaspoons, 8 tablespoons, 8 dinner forks, 8 salad forks, 8 dinner knives and 8 steak knives. The service is packaged in a plastic organizer tray for a kitchen drawer. The tray is sized for its contents. Each piece of flatware has a plastic handle. The applicable subheading for this product will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles . . . and similar kitchen or tableware, other sets of assorted articles. The general rate of duty will be the rate of duty applicable to that article in the set subject to the highest rate of duty. According to the values you provided, that will be heading 8215.99.2000, HTS, which provides for forks, with rubber or plastic handles. The rate of duty will be 0.5 cents each plus 3.2 percent ad valorem. 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