CLA-2-82:S:N:N3:119 886824
Mr. Ken Kobayashi, Vice President
Sanyei America Corporation
Minneapolis Branch
10 Second Street N.E., Riverplace
Suite 108
Minneapolis, Minnesota 55413
RE: The tariff classification of a stainless steel flatware set
from Japan
Dear Mr. Kobayashi:
In your letter dated May 27, 1993, you requested a tariff
classification ruling.
The merchandise to be imported is a 12-piece set of flatware
(Item No. 405) made of 13 Chrome stainless steel. The set contains
4 dinner knives,
4 dinner forks, and 4 tablespoons.
The set is packed in a retail cardboard container measuring
8 3/4 inches long by 3 3/4 inches wide by 2 inches high. It is a
type of retail container in which flatware is sold in houseware and
department stores. A sample of the packed flatware set was
submitted with your letter. The country of origin for the set is
Japan.
The value breakdown for the articles in the set is as follows:
12-Piece Service for 4 (Item No. 405)
Dinner Knife (4 pieces).......$2.32
Dinner Fork (4 pieces) .......$1.07
Tablespoon (4 pieces) .......$1.04
Printed Box...................$0.37
F.O.B. Japan ...............$4.80/set
The applicable subheading for the 12-piece flatware set will
be 8215.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for spoons, forks, ladles, skimmers ... 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. Based on the price breakdown you provided, the
complete set will be dutiable at the spoon rate of 8.5 percent ad
valorem (8215.99.3500, HTS: other spoons and ladles with stainless
steel handles).
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport