CLA-2-82:OT:RR:NC:1:118
Ms. Candace L. Wilcox
Robinson Home Products Inc.
170 Lawrence Bell Drive, Suite 110
Williamsville, NY 14221
RE: The tariff classification of a stainless steel serving set from various countries
Dear Ms. Wilcox:
In your letter dated October 19, 2012, you requested a tariff classification ruling.
You have described the instant merchandise, item number 2272002C, as a Marquette 2 pc entertainment set. The submitted sample consists of a stainless steel casserole spoon valued over .25¢ and a stainless steel “Servall” cake server. You have stated that the items will be imported packaged for retail sale and nothing will be added to the set after importation into the United States.
The applicable subheading for the Marquette 2 pc entertainment set, item number 2272002C, will be 8215.20.0000, 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 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. In this case the general rate of duty for the stainless steel spoon, 6.8% ad valorem under 8215.99.3500 HTSUS, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8215.99.3500.
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 Anthony Grossi at (646) 733-3021.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division