CLA-2-82:OT:RR:NC:N1:118
Mr. Christopher Smith
Ikea Wholesale Inc.
100 Ikea Drive
Westampton, NJ 08060
RE: The tariff classification of a cutlery set from Vietnam.
Dear Mr. Smith:
In your letter dated May 29, 2008 you requested a tariff classification ruling.
You refer to article number 60130169 as “Ikea DUKTIG N Cutlery.” The submitted sample contains four of each of the following articles: 4 ¾” forks, 4 ½” tablespoons, 5” knives and 3 ½” teaspoons. You state that the cutlery is made of stainless steel. The set is packaged for retail sale in a fitted polypropylene plastic tray. You have stated that they will be marketed in the children’s section of your store.
The applicable subheading for the cutlery set 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. In this case the rate of duty for the spoons, 14% ad valorem under 8215.99.3000, HTSUS, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8215.99.3000.
Consideration was given to your proposed classification of 9503.00.0080, HTSUS, which provides for other toys: reduced scale models and similar recreational models, working or not. However, that classification was deemed inappropriate. While the items are of a reduced size for a child, that does not automatically indicate that they are toys. The primary use of the item is not that of a toy. The items are of good quality and there is nothing on the retail packaging to indicate or suggest imaginary role-playing by a child. The items have a utilitarian purpose.
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