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The tariff classification of a flatware set from China
Issued May 11, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K85665 (May 11, 2004)
Tariff classification
HTS codes: 8215.99.3000, 8215.20.0000
Headings: 8215
Product description
The set consists of 8 dinner knives, 8 dinner forks, 8 salad forks, 8 teaspoons, 8 tablespoons, 1 serving spoon, 1 slotted serving spoon, 1 butter knife, 1 serving fork, and 1 sugar spoon. The flatware is stored in a wooden, hinged, fitted box.
CBP rationale
The applicable subheading for the flatware set with storage case will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware…other sets of assorted articles.
Full text
NY K85665 May 11, 2004 CLA-2-82:RR:NC:N1:113 K85665 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 8215.99.3000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a flatware set from China Dear Ms. Aldinger: In your letter dated April 26, 2004, you requested a tariff classification ruling. The sample you submitted is a 45-piece, stainless steel, flatware set (item number 937445). The set consists of 8 dinner knives, 8 dinner forks, 8 salad forks, 8 teaspoons, 8 tablespoons, 1 serving spoon, 1 slotted serving spoon, 1 butter knife, 1 serving fork, and 1 sugar spoon. The flatware is stored in a wooden, hinged, fitted box. The applicable subheading for the flatware set with storage case will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware…other sets of assorted articles. The general 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 spoons, 14 percent ad valorem under 8215.99.3000, is the highest and will therefore apply to the entire 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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