I84122 I8 Ruling Active

The tariff classification of a cheese serving set from China

Issued July 31, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8211.92.2000, 8211.10.0000

Headings: 8211

Product description

The merchandise is a cheese serving set containing 1 round, wooden, cutting board with an acrylic dome and 3 kitchen knives with fixed blades and plastic handles. The knives include a paring knife, a cheese knife, and a utility knife. The cheese knife has a claw-like appendage used to pick up cheese slices.

CBP rationale

The applicable subheading for the cheese serving 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.

Full text

NY I84122 July 31, 2002 CLA-2-82:RR:NC:N1:113 I84122 CATEGORY: Classification TARIFF NO.: 8211.10.0000; 8211.92.2000 Mr. Rick Mosley Kuehne & Nagel, Inc. 101 Wrangler Drive, Suite 201 Coppell, TX 75019 RE: The tariff classification of a cheese serving set from China Dear Mr. Mosley: In your letter dated July 17, 2002, on behalf of Tuesday Morning Partners, Ltd., you requested a tariff classification ruling. The merchandise is a cheese serving set containing 1 round, wooden, cutting board with an acrylic dome and 3 kitchen knives with fixed blades and plastic handles. The knives include a paring knife, a cheese knife, and a utility knife. The cheese knife has a claw-like appendage used to pick up cheese slices. The applicable subheading for the cheese serving 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 rate of duty 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 of the knives, 0.8 cents each (per piece) plus 4.6 percent ad valorem under HTS 8211.92.2000 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

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