The tariff classification of a flatware set from China

NY I89914 February 4, 2003 CLA-2-82:RR:NC:N1:113 I89914 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 8215.99.0100 Ms. Kim Young BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a flatware set from China Dear Ms. Young: In your letter dated January 23, 2002, you requested a tariff classification ruling. The sample you submitted is a stainless steel flatware set (item number 773026). The set contains 4 dinner forks, 4 knives, and 4 teaspoons. 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, skimmers, cake-servers, fish-knives, sugar tongs and similar kitchen or tableware…other sets of assorted articles. The rate of duty is the rate applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the fork, 0.9 cents each (on every piece in the set) plus 15.8 percent ad valorem under 8215.99.0100 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