The tariff classification of flatware from China
Issued April 8, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8215.99.3000, 8215.99.1000, 8211.91.4000
Product description
The merchandise consists of 4 sets of stainless steel flatware individually packaged for retail sale. Item number 00858 contains 4 tablespoons, and item number 00855 contains 4 teaspoons. The tablespoons and teaspoons have a value of 14 cents per piece. Item number 00856 contains 4 forks that measure approximately 6.5 inches in length. The cost of each fork is 14 cents. The last flatware set consists of 4 table knives valued at 34 cents each, and measuring approximately 8 inches in length. The handles of the forks and knives do not have any nickel or manganese in them as per our telephone conversation.
CBP rationale
The applicable subheading for the teaspoons and tablespoons will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons and ladles, with stainless steel handles, spoons valued under 25 cent each. The applicable subheading for the forks will be 8215.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for forks, with stainless steel handles, other, valued under 25 cents each. The applicable subheading for the knives will be 8211.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for table knives having fixed blades, knives with stainless steel handles, other, other.
Full text
NY R00238 April 8, 2004 CLA-2-82:RR:NC:N1:113 R00238 CATEGORY: Classification TARIFF NO.: 8215.99.3000; 8215.99.1000; 8211.91.4000 Mr. Eric Seyfried M. E. Heuck Co. 1111 Western Row Road Mason, OH 45040 RE: The tariff classification of flatware from China Dear Mr. Seyfried: In your letter dated April 1, 2004, you requested a tariff classification ruling. The merchandise consists of 4 sets of stainless steel flatware individually packaged for retail sale. Item number 00858 contains 4 tablespoons, and item number 00855 contains 4 teaspoons. The tablespoons and teaspoons have a value of 14 cents per piece. Item number 00856 contains 4 forks that measure approximately 6.5 inches in length. The cost of each fork is 14 cents. The last flatware set consists of 4 table knives valued at 34 cents each, and measuring approximately 8 inches in length. The handles of the forks and knives do not have any nickel or manganese in them as per our telephone conversation. The applicable subheading for the teaspoons and tablespoons will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons and ladles, with stainless steel handles, spoons valued under 25 cent each. The rate of duty will be 14 percent ad valorem. The applicable subheading for the forks will be 8215.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for forks, with stainless steel handles, other, valued under 25 cents each. The rate of duty will be 0.5 cents each plus 6.3 percent ad valorem. The applicable subheading for the knives will be 8211.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for table knives having fixed blades, knives with stainless steel handles, other, other. The rate of duty will be 0.3 cents each plus 3.7 percent ad valorem. 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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