CLA-2-82:S:N:N1:119 864109
8215.20.0000; 8215.99.5000
Ms. Catherine Purdy
Seagull Pewter and Silversmiths
P.O. Box 370
Pugwash, Nova Scotia, Canada B0K 1L0
RE: The tariff classification of cutlery articles from Canada
Dear Ms. Purdy:
In your letter dated May 22, 1991, received June 11 by this
office, you requested a tariff classification ruling.
Based on your letter and the catalog you furnished, the
cutlery articles are all made of pewter and consist of the
following: cheese pulls (planes), pie server and cake knife
imported separately and as a set, and a corkscrew.
The applicable subheading for the corkscrew will be
8205.51.7500, Harmonized Tariff Schedule of the United States
(HTS), which provides for other household tools, other. The duty
rate will be 5.3 percent.
The applicable subheading for the cheese pulls or cheese
planes will be 8214.90.9000, HTS, which provides for other
articles of cutlery, other. The rate of duty will be 2 cents
each plus 4.6 percent.
The applicable subheading for the cake knife, when imported
separately, will be 8211.91.6060, HTS, which provides for other
table knives having fixed blades... other. The rate of duty will
be 0.4 of a cent each plus 6.1 percent.
The applicable subheading for the pie server, when imported
separately, will be 8215.99.5000, HTS, which provides for spoons,
forks, ladles, skimmers, cake servers... other. The rate of duty
will be 5.3 percent.
The applicable subheading for the cake knife and the pie
server when imported together as a set will be 8215.20.0000, HTS,
which provides for other sets of assorted articles. The rate of
duty will be the rate applicable to that article in the set
subject to the highest rate of duty. In this case the higher
rate of duty applicable is that of the cake knife, 0.4 of a cent
each plus 6.1 percent.
Goods classifiable under the above subheadings, which have
originated in the territory of Canada, will be entitled to
reduced rates of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
The reduced rates are as follows:
8205.51.7500 - 3.7 percent
8211.91.6060 - 0.2 of a cent each plus 4.2 percent
8214.90.9000 - 1.4 cent each plus 3.2 percent
8215.99.5000 - 3.7 percent
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport