CLA-2-82:S:N:N3:119 811141
Ms. Susan Kearney Duffy
Wal-Mart Stores, Inc.
702 S.W. 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of cutlery sets from China
Dear Ms. Duffy:
In your letter dated May 31, 1995, you requested a tariff
classification ruling.
Based on the literature and samples furnished, the two cutlery sets to
be imported consist of the following: slicer, chef's, butcher, boner
cook's, parer, 8 steak knives, kitchen shears, and a wooden block. The
kitchen shears have plastic finger ring handles. The wooden block has
storage slots for all the utensils and is designed to rest on a counter.
One set of knives has wood handles and the other plastic handles.
The applicable subheading for the two 16-piece cutlery sets will be
8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for knives with cutting blades, serrated or not... sets of
assorted articles. The duty rate for the complete set is the rate of duty
applicable to that article in the set subject to the highest rate of duty.
In this case the highest rate of duty is that of the kitchen shears, 9.3
cents each plus 9.3 percent ad valorem under 8213.00.9000, HTS. The
specific rate (9.3 cents) will be assessed on each article in the set
except the storage block which is treated as packing.
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.
The two sample sets are being returned to your office as requested.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport