CLA-2-82:RR:NC:N1:118 L81515
Ms. Mary Jo Newman
JMC, Inc.
5402 Parkdale Drive, Suite 160
Minneapolis, MN 55416
RE: The tariff classification of a cheese knife and fork set from Taiwan.
Dear Ms. Newman:
In your letter, dated December 10, 2004, you requested a tariff classification ruling.
The merchandise is a cheese knife and fork set. The items are of stainless steel and they have marble handles. The material content is 80% marble and 20% steel. The fork measures 5.31” in length and 0.9” in width. The knife measures 5.03” in length and 1.02” in width. They are packaged together in a box and sold as a set.
The applicable subheading for the cheese knife and fork 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; and base metal parts thereof, 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. Since the rate of the cheese knife (0.4¢ each + 6.1% percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8215.20.0000/8211.92.9060, HTS. The specific rate (0.4¢ each) applies to each piece in the set.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division