CLA-2-82:S:N:N3:119 890930
Ms. Cecilia Castellanos
Withrow, Zerwekh & Co.
P.O. Box 368
Wilmington, CA 90748
RE: The tariff classification of a Cutlery Set from Taiwan
Dear Ms. Castellanos:
In your letter dated September 28, 1993, you requested a
tariff classification ruling on behalf of General Housewares
Corporation, Terre
Haute, IN.
The cutlery set sample you furnished consists of the following: paring
knife, vegetable knife, utility knife, boning knife, kitchen fork,
slicing/carving knife, chef knife, kitchen shears, six steak knives, and a
wooden storage block. All the knives have stainless steel blades and
molded polypropylene handles. The kitchen shears have finger ring handles
also of polypropylene. The wooden block has storage slots for the utensils
and is designed to rest on a counter.
The applicable subheading for the 15 piece cutlery set will be
8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for knives with cutting blades, serrated or not... sets of
assorted articles. The duty rate for the complete set is the rate of duty
applicable to that article in the set subject to the highest rate of duty.
In this case the highest rate of duty is that of the kitchen shears, 10
cents each plus 10 percent ad valorem under 8213.00.9000, HTS. The
specific rate of duty (10 cents) will be assessed on each article in the
set except the storage block which is treated as packing.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have
been filed without a copy, this ruling should be brought to the attention
of the Customs officer handling the transaction.
The sample is being returned to your office as requested.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport