CLA-2-71:RR:NC:MM:113 D85745
Ms. Sally Kenyon Grant
The Ventura Group, Inc.
1350 I Street, NW
Suite 1240
Washington, DC 20005
RE: The tariff classification of flatware from Spain
Dear Ms. Grant:
In your letter dated November 24, 1998, you requested a tariff classification ruling.
The merchandise consists of sets of flatware and sets of serving pieces made of sterling silver or stainless steel. The flatware sets contain a knife, dinner fork, salad fork, soup spoon, teaspoon, and butter knife. The sets of serving pieces include a vegetable serving spoon, salad serving set, meat fork, meat knife, pie server, and butter serving knife.
The applicable subheading for both the sterling silver flatware set and the serving pieces set will be 7114.11.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of precious metal whether or not plated or clad with other precious metal, of silver, whether or not plated or clad with other precious metal, sets of the foregoing (knives, forks, spoons, and ladles) which include two or more knives, forks, spoons or ladles. The rate of duty will be 3.6 percent ad valorem. Effective January 1, 1999, the rate of duty will be 3 percent ad valorem.
The applicable subheading for the stainless steel flatware set and the serving pieces set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish knives, butter knives, sugar tongs and similar kitchen or tableware, other sets of assorted articles. The sets will be dutiable at the rate of duty applicable to that article in each set subject to the highest rate of duty. In this case, for both the flatware and the serving pieces sets, the rate of duty of the spoon, 7.1 percent ad valorem under 8215.99.3500, will be the highest and will therefore apply to the whole set. Effective January 1, 1999, the rate of duty will be 6.8 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 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division