CLA-2-82:RR:NC:1:119
Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a flatware set from China
Dear Ms. Aldinger:
In your letter dated June 26, 1997 you requested a tariff classification ruling.
The article to be imported is a 12-piece flatware set packed for retail on a triple blister card, and consisting of 4 dinner knives, 4 dinner forks and 4 teaspoons. The flatware is made of stainless steel with plastic handles. The knives and forks have handles which measure 4 inches in overall length including a 1/2 inch metal bolster. The teaspoons have handles which measure 3 5/8 inches in overall length including a 1/2 inch metal bolster.
The applicable subheading for the flatware 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 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 rate of duty of the knife, 0.8 cent each plus 4.5 percent under 8211.91.5060, will be the highest and will therefore apply to the whole set. The specific rate of duty, 0.8 cent, is assessed on each piece in the set.
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 Jacques Preston at 212-466-5488.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division