The tariff classification of a cutlery set from China

NY J88285 September 3, 2003 CLA-2-82:RR:NC:N1:113 J88285 CATEGORY: Classification TARIFF NO.: 8215.10.0000; 8211.91.5060 Ms. Gwenyth Russo Supremia International, Inc. Princeton Corporate Plaza, Suite 200 11 Deer Park Drive Monmouth Junction, NJ 08852 RE: The tariff classification of a cutlery set from China Dear Ms. Russo: In your letter dated August 25, 2003, you requested a tariff classification ruling. The sample you submitted is a 3-piece cutlery set containing 1 knife, 1 fork, and 1 spoon. The values you provided by telephone are 13 cents for the knife, 13 cents for the fork, and 11.7 cents for the spoon. The cutlery is made of stainless steel with plastic handles. The applicable subheading for the cutlery set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 knife, 0.7 cents each plus 3.7 percent ad valorem under 8211.91.5060, 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