CLA-2-82:OT:RR:NC:N4:415
Ms. Beth Zaffran
Robinson Home Products
170 Lawrence Bell Drive, Suite 110
Williamsville, NY 14221
RE: The tariff classification for a 13 piece cutlery set from China.
Dear Ms. Zaffran:
In your letter dated November 2, 2017, on behalf of Robinson Home Products, you requested a tariff classification ruling.
The cutlery set is listed as item number 55342 and consists of the following: a chef's knife, a bread knife, a Santoku knife, a kitchen utility knife, a paring knife, six steak knives, and kitchen shears. All have stainless steel blades and plastic handles. Also included is a rubberwood knife block, which contains slots for the knives and shears. The knife block has a built-in, permanent knife sharpener that is made of ABS plastic and ceramic.
All items will be packaged together, ready for retail sale, and are intended for domestic use. This item meets the elements to be considered a “set” for tariff purposes.
As the knives in the set are classifiable under heading 8211 and are predominate in number over the other non-knife articles; the applicable subheading for this set, item number 55342, will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[k]nives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [s]ets of assorted articles.”
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The kitchen shears, 8213.00.9000, are dutiable at 3 cents each plus 3 percent, which provides the highest rate with an equivalent ad valorem rate of 6.1 percent. The specific rate, 3 cents each, applies to each piece in the set. The complete tariff classification for this set will be 8211.10.0000 / 8213.00.9000.
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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division