CLA-2-82:OT:RR:NC:N1:118
Ms. Shirley Schmidt
Pier 1 Imports (U.S.), Inc.
Trade Compliance
100 Pier 1 Place, Level 16
Fort Worth, TX 76161
RE: The tariff classification of a cocktail pick set from India.
Dear Ms. Schmidt:
In your letter dated July 10, 2008, you requested a tariff classification ruling. The sample is being returned as you requested.
The submitted sample (sku number 2284276) includes six cocktail picks. These picks are approximately 3 7/8” long. You state that the top of the picks (the handle) are made of glass. The stem and two tines of each pick are made of stainless steel. The stainless steel is said to contain 2% - 5% nickel and 8% - 10% magnesium. The sample also includes an aluminum holder for the picks. All of the items are packaged in a box for retail sale.
The applicable subheading for the set of cocktail picks with their holder will be 8215.99.2600, Harmonized Tariff Schedule of the United States (HTSUS), 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: other: forks: other: other: other. The rate of duty will be 0.2¢ each plus 3.1% ad valorem.
Your proposed classification of 8215.99.0500, HTSUS, which provides for forks with stainless steel handles, was deemed inappropriate. One would operate the cocktail pick by grabbing and holding the decorative glass portion which functions as a handle.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division