CLA-2-82:R:N4:119 A86799
Ms. Pamela T. Rose
Heilig-Meyers
2235 Staples Mill Road
Richmond, VA 23230
RE: The tariff classification of a dinnerware set (Homemakers Set) from China
Dear Ms. Rose:
In your letter dated August 8, 1996 you requested a tariff classification ruling.
The merchandise to be imported is a 56 piece dinnerware set packaged for retail and consisting of the following:
Stoneware: Dinner plates, dessert plates, soup bowls and mugs
(6 each)
Flatware with plastic handles: Knives, forks, spoons and teaspoons
(6 each)
Glassware: 12 oz. highball glasses and 12 oz. on-the-rocks glasses (4 each)
The merchandise is a set without essential character and is therefore classifiable under the heading which occurs last in numerical order among those which equally merit consideration. In this case the heading for the flatware set applies to the complete dinnerware set.
The applicable subheading for the dinnerware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles... other sets of assorted articles. The rate of duty will be the rate applicable to that article in the flatware set subject to the highest rate of duty. In this case the rate of the knife, 0.4 cent each plus 5.6 percent for subheading 8211.91.5060, is the highest and applies to the complete set. The specific rate (0.4 cent each) is assessed on each article in the dinnerware 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.
If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division