CLA-2-82:S:N:N3:119 808496
Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road
Ada, MI 49355
RE: The tariff classification of Cutlery Sets from Taiwan
Dear Mr. Coe:
In your letter dated March 20, 1995, you requested a tariff
classification ruling.
The articles to be imported are the following:
Item No. F3449: 8 steak knives with plastic handles and a wooden
block.
Item No. F3297: 6 steak knives with wooden handles and a wooden
block.
Item No. F3216: 7 kitchen knives and one carving fork, all with
plastic handles.
Item No. F2139: 10 kitchen knives with plastic handles and a wooden
block.
Item No. F3453: 7 kitchen knives with plastic handles and a wooden
block.
The applicable subheading for Item No. 3449 will be 8211.91.5030,
Harmonized Tariff Schedule of the United States (HTS), which provides for
table knives having fixed blades... knives with rubber or plastic handles.
The rate of duty will be 0.9 cent each plus 5.3 percent.
The applicable subheading for Item No. 3297 will be 8211.91.6030, HTS,
which provides for table knives having fixed blades... other. The rate of
duty will be 0.4 cent each plus 5.9 percent.
The applicable subheading for Item No. 3216 will be 8211.10.0000, HTS,
which provides for knives with cutting blades, serrated or not... sets of
assorted articles. The duty rate will be the rate of duty applicable to
that article in the set subject to the highest rate of duty. In this case
the highest rate is that of the knives: 1 cent each plus 5.5 percent under
subheading 8211.92.2000, HTS.
The applicable subheading for Items F2139 and F3453 will be
8211.92.2000, HTS, which provides for other knives having fixed blades and
parts thereof: with rubber or plastic handles: kitchen and butcher knives.
The rate of duty will be 1 cent each plus 5.5 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