The tariff classification of a cutlery set in a blow mold fitted case from China.
Issued February 15, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8215.99.0500, 8215.20.0000
Headings: 8215
Product description
We are returning the sample as you have requested. Item IT011224 is a 21 piece cutlery set comprised of 6 steak knives with acrylonitrile-butadiene-styrene (ABS plastic) handles, 6 forks with ABS handles, 8” chef knife with ABS handle, 4 ½” utility knife with ABS handle, brush with wooden handle, meat fork with stainless steel handle, tongs with stainless steel handle, spatula with stainless steel handle, bottle opener with stainless steel handle, and a plastic cutting board. The 21 piece cutlery set is packed in a hard plastic, blow mold, form-fitted carrying case. The steak knives, chef knife and utility knife have fixed blades. The meat fork has a stainless steel handle containing nickel or containing over 10 percent by weight of manganese. The meat fork is valued at or above 25¢ each and exceeds 25.9 cm in overall length.
CBP rationale
The applicable subheading for the cutlery set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles.
Full text
NY M80773 February 15, 2006 CLA-2-82:RR:NC:N1:118 M80773 CATEGORY: Classification TARIFF NO.: 8215.20.0000/8215.99.0500 Ms. Linda Kohl Radix Group International DBA Danzas AEI 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a cutlery set in a blow mold fitted case from China. Dear Ms. Kohl: In your letter, dated January 26, 2006, on behalf of your client, Delhaize Group DBA Food Lion Inc., Salisbury, NC, you requested a tariff classification ruling. We are returning the sample as you have requested. Item IT011224 is a 21 piece cutlery set comprised of 6 steak knives with acrylonitrile-butadiene-styrene (ABS plastic) handles, 6 forks with ABS handles, 8” chef knife with ABS handle, 4 ½” utility knife with ABS handle, brush with wooden handle, meat fork with stainless steel handle, tongs with stainless steel handle, spatula with stainless steel handle, bottle opener with stainless steel handle, and a plastic cutting board. The 21 piece cutlery set is packed in a hard plastic, blow mold, form-fitted carrying case. The steak knives, chef knife and utility knife have fixed blades. The meat fork has a stainless steel handle containing nickel or containing over 10 percent by weight of manganese. The meat fork is valued at or above 25¢ each and exceeds 25.9 cm in overall length. The applicable subheading for the cutlery set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Since the rate of the meat fork (0.5¢ each + 8.5 percent) is the highest, it will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000/8215.99.0500. The specific rate (0.5¢ each) applies to each piece in the set. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Section 134.11 of the Customs Regulations (19 CFR 134.11) provides in part: Unless excepted by law…every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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