CLA-2-82:S:N:N1:119 875895
Ms. Karen Bartley
Dolgencorp Inc.
427 Beech Street
Scottsville, KY 42164
RE: The tariff classification of a flatware set from China
Dear Ms. Bartley:
In your letter dated June 24, 1992, you requested a tariff
classification ruling.
The merchandise to be imported is a 12 piece stainless steel
flatware set with plastic handles consisting of 4 dinner knives,
4 dinner forks and 4 teaspoons. The flatware set is blister
packed and will be invoiced at $1.54 F.O.B. Hong Kong.
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 above F.O.B. price, the
complete set will be dutiable at the knife rate of 1 cent each
plus 5.7 percent ad valorem under 8211.91.5060, HTS, which
provides for knives with rubber or plastic handles. 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