CLA-2-82:OT:RR:NC:N4:415
Ms. Eileen Family
Geodis USA
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a 20-piece flatware set from China.
Dear Ms. Family:
In your letter dated November 30, 2018, you requested a tariff classification ruling on behalf of your client Big Lots Stores, Inc.
The article under consideration is a 20-piece flatware set that consists of four stainless steel salad forks, four stainless steel dinner forks, four stainless steel dinner knives, four stainless steel dinner spoons, and four stainless steel teaspoons. All items will be packaged together, ready for retail sale, and meet the elements to be considered a “set” for tariff purposes.
As per Chapter 82 Note 3, “[s]ets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.” The applicable subheading for this flatware set, will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets 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 spoons, 8215.99.3500, are dutiable at 6.8 percent, which provide the highest rate when compared to the other equivalent ad valorem rates. The complete tariff classification for this set will be 8215.20.0000 / 8215.99.3500.
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 at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
In your request, you indicated that you do not believe this article would be subject to these additional duties as none of the items within this set are subject. While this is accurate, we disagree that these duties would not be applicable. The distinction between this set and the one in the cited Headquarter ruling H299857, dated September 6, 2018, is products of China classified under subheading 8215.20.00, HTSUS, unless specifically excluded, are explicitly listed as being subject to the additional 10 percent ad valorem rate of duty. Thus, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8215.20.0000 / 8215.99.3500, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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