CLA-2-82:S:N:N3:119 884018

Mr. Chao J. Tse, President
Intercontinental Technologies, Ltd.
1201 Patton Avenue
Asheville, North Carolina 28806

RE: The tariff classification of dinner forks, teaspoons, and knives from the People's Republic of China

Dear Mr. Tse:

In your letter dated March 8, 1993, you requested a tariff classification ruling.

The items for which you request classifications are dinner forks, teaspoons, and knives. These utensils are made of AISI 430 stainless steel, and will be sold to restaurant supply wholesalers after importation. The forks, teaspoons, and knives each weigh, respectively, 27 grams, 19 grams, and 46 grams. The country of importation is the People's Republic of China. The F.O.B. prices of the utensils are as follows: forks, $1.15 per dozen; teaspoons, $.84 per dozen; and knives, $2.28 per dozen.

The applicable subheading for the forks will be 8215.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for forks with stainless steel handles: other: valued under 25 cents each. The rate of duty will be 1 cent each plus 12.5 percent ad valorem.

The applicable subheading for the teaspoons will be 8215.99.3000, HTS, which provides for spoons and ladles with stainless steel handles: spoons valued under 25 cents each. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the knives will be 8211.91.3000, HTS, which provides for knives with stainless steel handles: other: valued under 25 cents each, not over 25.9 cm in overall length. The rate of duty will be 1 cent each plus 12.5 percent ad valorem.

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