CLA-2-82:OT:RR:NC:N4:415
Ms. Kathy Trotta
Conair Corporation
50 Millstone Road, Building 100, Suite 200
East Windsor, NJ 08520
RE: The tariff classification of a 20-piece flatware set from China and Indonesia.
Dear Ms. Trotta:
In your letter dated October 13, 2021, you requested a tariff classification ruling.
Images were submitted in lieu of a sample.
The product under consideration is a 20-piece stainless-steel flatware set that consists of the following: salad forks, dinner forks, dinner knives, dinner spoons, and teaspoons. There will be four of each utensil. They will be packaged together, ready for retail sale, and meet the elements to be considered a “set” for tariff purposes.
As per Chapter 82 Note 3, “[s]ets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.” The applicable subheading for this flatware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.”
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Per your correspondence, the stainless-steel handle of the knife contains nickel, and each knife is valued at over 25 cents. The dinner knives, classifiable under 8211.91.2500, HTSUS, are dutiable at 0.4 cents each plus 6.8 percent, which provides the highest rate when compared to the other equivalent ad valorem rates. The specific duty of 0.4 cents is assessed on each article in the set. The complete tariff classification for this set will be 8215.20.0000 / 8211.91.2500.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8215.20.0000 / 8211.91.2500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.24, in addition to subheadings 8215.20.0000 / 8211.91.2500, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division