CLA-2-82:S:N:N3:119 811129
Ms. Claudia Miller
Expeditors International Inc.
P.O. Box 610629
Dallas Fort Worth Airport, TX 75261-0629
RE: The tariff classification of a flatware set and a glass
pitcher from Italy
Dear Ms. Miller:
In your letter dated May 26, 1995, you requested a tariff
classification ruling on behalf of Dahlgren Duck & Associates, Dallas, TX.
The articles to be imported are a flatware set and a glass pitcher. The
flatware is made of stainless steel with plastic handles and consists of
the following: steak knife, dinner fork, soup spoon and teaspoon. The
number of place settings per set will vary. The glass pitcher is oblong
with a square form and measures 3 inches by 3 inches by 9 inches in height.
It has a handle and a slight projection of the rim opposite the handle to
form a spout. The pitcher is imported with a plastic lid that can be
rotated to open, strain or shut the flow of liquid.
The value breakdown furnished in your letter shows the following:
knife, fork, soup spoon - $0.21 each
teaspoon - $0.20
glass pitcher w/plastic lid - $1.07
The merchandise will be imported packed for retail sale with the
flatware set inside the glass pitcher. Nevertheless the flatware set and
the glass pitcher are separately classifiable since they are not considered
to be "articles put up together to meet a particular need or carry out a
specific activity".
The applicable subheading for the 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. Based on the price breakdown you
provided, the complete flatware set will be dutiable at the knife rate of
0.9 cent each plus 5.3 percent ad valorem (8211.91.5030, HTS: table knives
having fixed blades... knives with rubber or plastic handles). The
specific rate of duty, 0.9 cent, applies to each article in the set.
The applicable subheading for the glass pitcher with the plastic lid
will be 7013.39.2000, HTS, which provides for glassware of a kind used for
table (other than drinking glasses) or kitchen purposes other than that of
glass-ceramics... other: valued not over $3 each. The rate of duty will be
29.2 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