CLA-2-82:S:N:N1:119 875541
Ms. Susan R. McCabe
The Hipage Company, Inc.
P.O. Box 3158 Custom House Station
Norfolk, VA 23514
RE: The tariff classification of a dinnerware set from China
Dear Ms. McCabe:
In your letter dated May 7, 1992 (resubmitted June 19,
1992), you requested a tariff classification ruling on behalf of
Heilig Meyers, 2235 Staple Mills Road, Richmond, VA 23230.
The merchandise to be imported is a 52 piece dinnerware set
packaged for retail and consisting of the following:
Stoneware: Dinner plates, dessert plates, soup bowls
and mugs (4 each).
Flatware with plastic handles: Knives, forks, spoons
and teaspoons (4 each).
Glassware: 12 oz. and 8 oz. tumblers (4 each).
Place mat set: place mats, coasters, napkin twists
(4 each).
The merchandise is a set without essential character and is
therefore classifiable under the heading which occurs last in
numerical order among those which equally merit consideration.
In this case the heading for the flatware set applies to the
complete dinnerware set.
The applicable subheading for the dinnerware set will be
8215.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for spoons, forks, ladles... other sets of
assorted articles. The rate of duty will be the rate applicable
to that article in the flatware set subject to the highest rate
of duty. In this case the rate of the knife, one cent each plus
5.7 percent for subheading 8211.91.5060, is the highest and
applies to the complete set. The specific rate (1 cent each) is
assessed on each article in the dinnerware set.
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