CLA-2-82:RR:NC:N1:118 M87169
Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a Set of Four Comfort Grip Utensils from China.
Dear Ms. Ramsey:
In your letter dated September 28, 2006 you requested a tariff classification ruling.
The literature you submitted describes four stainless steel comfort grip utensils with thermo-plastic rubber handles (item 57850). The set includes one of each: knife, fork, teaspoon and soup spoon. The four pieces are packaged together in a box.
The applicable subheading for the Set of Four Comfort Grip Utensils 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. Since the rate of the knife (0.7¢ each plus 3.7%) is the highest, it will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000/8211.91.5060. The specific rate (0.7¢ each) applies to each piece in the set.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division