CLA-2-82:S:N:N3:119 893094
Ms. Karen D. Benson, Vice President
HaSQA Corporation
One Park Centre
1333 W. 120th Avenue, Suite 222
Westminster, Colorado 80234
RE: The tariff classification of stainless steel flatware from Japan
Dear Ms. Benson:
In your letter dated December 7, 1993, you requested a tariff classification ruling.
The flatware to be imported consists of knives, forks, and spoons.
The knives, forks, and spoons are made of stainless steel that contains one percent or less of manganese, and no nickel. The flatware will be imported in bulk. The knives are valued at approximately $.42 per piece; the forks are valued at approximately $.33 per piece; and the spoons are valued at approximately $.31 per piece. The flatware is not shipped in sets. The knives, forks, and spoons are shipped in separate cartons. Samples were submitted.
The applicable subheading for the knives will be 8211.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with stainless steel handles...other. The rate of duty will be 0.5 cents each plus 6 percent ad valorem.
The applicable subheading for the forks will be 8215.99.1500, HTS, which provides for forks..with stainless steel handles...other. The rate of duty will be 0.5 cents each plus 6 percent ad valorem.
The applicable subheading for the spoons will be 8215.99.3500, HTS, which provides for spoons and ladles..with stainless steel handles...other. The rate of duty will be 8.5 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