CLA-2-82:RR:NC:N1:113 G86402
Ms. Stacy Haines
Wal(Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of kitchen tool set from China.
Dear Ms. Haines:
In your letter dated January 9, 2001, you requested a ruling on tariff classification.
The sample you provided is a 12-piece Kitchen Tool Set, item 639909589, stock # M0003. The set contains stainless steel kitchen tools, including a basting spoon, a slotted spoon, a soup ladle, a slotted turner, a skimmer, a spaghetti server, a paring knife, a pizza cutter, a bottle opener, a vegetable peeler and a can opener. The tools are packaged with a chrome-plated stand.
The applicable subheading for this product will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers . . . 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. Based on the price breakdown you provided, the complete set will be dutiable at the spoon rate of 6.8 percent ad valorem (8215.99.3500, HTS: spoons and ladles with stainless steel handles, other).
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division