CLA-2-82:R:N4:119 A86065
Ms. Dana Gurstel
Williams-Sonoma, Inc.
3250 Van Ness Avenue
San Francisco, CA 94109
RE: The tariff classification of a Flatware Set from China
Dear Ms. Gurstel:
In your letter dated July 5, 1996 (received July 22 by this
office), you requested a tariff classification ruling.
The merchandise to be imported is a 5 piece flatware set put up for
retail. Your letter gave the following breakdown:
Dinner Knife $3.76
Dinner Fork $3.428
Dinner Spoon $3.428
Tea Spoon $2.82
Salad Fork $2.82
The flatware pieces are made of stainless steel with a black plastic
insert on the front and back of the handle leaving the stainless steel
sides visible. The knife handle has an overall length of 3 1/2 inches
while the plastic inserts are 2 1/2 inches long, leaving 1/2 inch of steel
visible at the top and bottom of the handle. There are also two polished
steel rivets visible in the plastic area on the back and on the front. The
handles of the forks and spoons are similarly constructed.
Since both the plastic and stainless steel components form significant
parts of the handle, we cannot consider these flatware pieces to have
either plastic or stainless steel handles but a combination of both
materials. The merchandise will be classified accordingly.
If imported separately, the flatware pieces would be classified as
follows:
Knife 8211.91.8060 0.4 cent each plus 5.6 percent
Forks 8215.99.2600 0.3 cent each plus 3.9 percent
Spoons 8215.99.4500 ------------------ 2.6 percent
The applicable subheading for the 5 piece flatware set will be
8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for spoons, forks, ladles, skimmers ... 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 is the highest, it will apply to the whole set. The complete
tariff classification for the set will then be: 8215.20.0000 -
8211.91.8060. The specific rate (0.4 cent each) applies to each piece in
the 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.
If you have any questions pertaining to this matter, please contact
National Import Specialist Jacques Preston of this office at (212) 466-
5488.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division