The tariff classification of a stainless steel utensil set from China.

N244794 August 20, 2013 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8215.99.3500 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a stainless steel utensil set from China. Dear Ms. Robertson: In your letter dated August 1, 2013, on behalf of California Innovations, Inc., you requested a tariff classification ruling. The submitted sample, style number RRUT01, is described as an Eating Utensil On-the-Go. The item is imported suitable for retail sale and includes two utensils and a fitted polyester storage wrap. You have stated that both utensils are valued over .25¢ each and are constructed of stainless steel that contains nickel. One of the utensils consists of a handle with a dinner knife on one end and a spoon on the opposite side. The other utensil consists of a handle with a fork on one end and a spoon on the opposite side. Each utensil is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Inasmuch as no essential character can be determined for the instant flatware, GRI 3(b) does not apply. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. In this case, the spoon falls last within heading 8215, HTSUS. Subsequently, both utensils are classified within subheading 8215.99.3500, HTSUS, in accordance with GRI 3(c). Furthermore, based on GRI 5(a) the storage wrap will be classified with the utensils. As both utensils are classified within the same subheading and the storage wrap is classified with the flatware, the item is not considered a set for tariff classification purposes. Therefore, the applicable subheading for the Eating Utensil On-the-Go, style number RRUT01, will be 8215.99.3500, 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: other: spoons and ladles: with stainless steel handles: other. The rate of duty will be 6.8% ad valorem. In your ruling request you suggested classifying the utensils within subheading 8215.99.5000, 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: other: other (including parts). You cited New York Ruling Letter (NYRL) 816127, dated November 22, 1995, as a basis for your suggestion. NYRL 816127 describes a “Splayd” which is a utensil that is comprised of a handle with a spoon-shaped head with fork tines and flat edges on each side. The instant utensils are dissimilar from that item in that they consist of a fork, knife and spoon on opposite ends of a handle. 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/. 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 Anthony Grossi at (646) 733-3021. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division