I84376 I8 Ruling Active

The tariff classification of a kitchen set from China

Issued July 29, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8211.92.2000

Headings: 8211

Product description

The knives included in the set are 12 steak, 1 paring, 1 vegetable, 1 boning, 1 utility, 1 carving, 1 bread, 1 chef’s, 1 citrus, 1 curved paring, and 1 serrated paring. All of the cutlery has plastic handles. A wooden storage block holds most of the knives plus a carving fork. The plastic accessories are 1 cutting board, 1 slotted spoon, 1 solid spoon, 1 ladle, 2 spatulas, 1 spaghetti spoon, 1 fork, 5 measuring cups, and 5 measuring spoons. The last three articles in the set are 1 pizza cutter, 1 corkscrew, and 1 vegetable peeler.

CBP rationale

The applicable subheading for the Kitchen Combo Set will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not…other knives having fixed blades, with rubber or plastic handles, kitchen and butcher knives.

Full text

NY I84376 July 29, 2002 CLA-2-82:RR:NC:N1:113 I84376 CATEGORY: Classification TARIFF NO.: 8211.92.2000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a kitchen set from China Dear Ms. Santos: In your letter dated June 17, 2002, you requested a tariff classification ruling. The sample you submitted is a 45-Piece Kitchen Combo Set (item number 187327), a collection of kitchen tools, knives and plastic accessories used for cooking. The knives included in the set are 12 steak, 1 paring, 1 vegetable, 1 boning, 1 utility, 1 carving, 1 bread, 1 chef’s, 1 citrus, 1 curved paring, and 1 serrated paring. All of the cutlery has plastic handles. A wooden storage block holds most of the knives plus a carving fork. The plastic accessories are 1 cutting board, 1 slotted spoon, 1 solid spoon, 1 ladle, 2 spatulas, 1 spaghetti spoon, 1 fork, 5 measuring cups, and 5 measuring spoons. The last three articles in the set are 1 pizza cutter, 1 corkscrew, and 1 vegetable peeler. The applicable subheading for the Kitchen Combo Set will be 8211.92.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not…other knives having fixed blades, with rubber or plastic handles, kitchen and butcher knives. The rate of duty will be 0.8 cents each (per piece) plus 4.6 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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