The tariff classification of a kitchen tool set from China

NY I82250 June 19, 2002 CLA-2-82:RR:NC:N1:113 I82250 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 8215.99.3500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a kitchen tool set from China Dear Ms. Aldinger: In your letter dated June 3, 2002, you requested a tariff classification ruling. The sample you submitted is a stainless steel kitchen tool set (item number 929568). It contains a spatula, mixing spoon, slotted spoon, and meat fork stored in a cylindrical wire basket. The applicable subheading for the kitchen tool set will be 8215.20.0000, 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, other sets of assorted articles. 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 spoons, 6.8% ad valorem under HTS 8215.99.3500, will be the highest and will therefore apply to the whole 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division