CLA-2-82:S:N:N1:119 873247
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of flatware sets from China
Dear Ms. Bonace:
In your letter dated April 1, 1992, you requested a tariff
classification ruling.
The merchandise to be imported consists of 40 piece sets of
flatware made of stainless steel with plastic handles. Each set
contains 8 dinner knives, 8 dinner forks, 8 soup spoons, 8 salad
forks, and 8 teaspoons.
The applicable subheading for the 40 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. Based on the price breakdown you provided,
the complete set will be dutiable at the knife rate of 1 cent
each plus 5.7 percent ad valorem. The specific rate of duty
(1 cent) is applicable to each utensil 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport