Ms. Connie Groat
Freight-Base Customs Brokers Inc.
605-M Country Club Drive
Bensenville, IL 60106
RE: The tariff classification of stainless steel flatware from Thailand.
Dear Ms. Groat:
In your letter dated February 11, 2010, on behalf of Imco, Inc., you requested a tariff classification ruling.
The cutlery items subject to this ruling request are of stainless steel and the model name is referred to as Dominion. You have stated that each utensil is valued less than 25¢ each and their stainless steel handles contain no nickel or manganese. Model number S4239 contains 12 dinner knives measuring 8” long. Model number S4238 is a package of 24 utility forks measuring 7 1/8” long. Model number S4241 contains 24 teaspoons measuring 5 7/8” long. Model number S4240 contains 24 bouillon spoons measuring 6” long. These items will be individually bagged and sold to the food service industry in boxes containing 12, 24, or 36 pieces.
The applicable subheading for model number S4239 will be 8211.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: table knives having fixed blades: knives with stainless steel handles: other: valued under 25¢ each, not over 25.9 cm in overall length. The rate of duty will be 0.9¢ each + 10.6% ad valorem.
The applicable subheading for model number S4238 will be 8215.99.1000, 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: with stainless steel handles: other: valued under 25¢ each. The rate of duty will be 0.5¢ each plus 6.3% ad valorem.
The applicable subheading for model numbers S4241 and S4240 will be 8215.99.3000, 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: spoons and ladles: with stainless steel handles: spoons valued under 25¢ each. The rate of duty will be 14% ad valorem.
You suggested classifying model number S4239 in subheading 8211.91.8030, HTSUS, which provides for steak knives with handles not made of stainless steel. That classification is incorrect, as these knives have stainless steel handles. The suggested classification for model number S4238 (forks) under 8215.99.1500, HTSUS, was found to be incorrect since the imported forks are valued under 25¢ each. Your suggested classification, 8211.99.4500, HTSUS, for model numbers S4251 and S4240, does not exist in the 2010 Tariff Schedule.
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.
Robert B. Swierupski
National Commodity Specialist Division