The tariff classification of a set of flatware from China

NY I86016 September 12, 2002 CLA-2-82:RR:NC:N1:113 I86016 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 8215.99.0500 Ms. Peggy Montonera Sears, Roebuck and Company 3333 Beverly Rd., BC-172A Hoffman Estates, IL 60179 RE: The tariff classification of a set of flatware from China Dear Ms. Montonera: In your letter dated August 27, 2002, you requested a tariff classification ruling. The sample you submitted is a 45-piece stainless steel flatware set packed in a stainless steel tray (item number 52484). The set includes 8 dinner forks, 8 salad forks, 8 dinner knives, 8 teaspoons, 8 soup spoons, 1 meat fork, 1 solid serving spoon, 1 slotted serving spoon, 1 sugar spoon, and 1 butter knife. The applicable subheading for the flatware set 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. In this case, the rate of duty of the salad fork, 0.5 cents each (on every piece in the set) plus 8.5 percent ad valorem under HTS 8215.99.0050, 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