CLA-2-82:RR:NC:N1:113 J81319
Mr. Alvin Chow
US JHI Corporation
2224 Evergreen Road, Suite #2
Middleton, WI 53563
RE: The tariff classification of a napkin ring, napkin, and flatware from China
Dear Mr. Chow:
In your letter dated February 13, 2003, you requested a tariff classification ruling.
The samples you submitted are a napkin ring, a napkin, and a fork and spoon set for children. You have requested classification of these items imported individually and imported as a set. The napkin ring is made of painted wood that resembles a bear. There is a slot on each side to hold a fork and a spoon. The napkin ring is also available in a frog, pig, duck, and chicken design. The 12-inch square napkin is made of white linen and ornamented by colored dots sewn with cotton thread. The last item is a flatware set consisting of a silver-plated fork and spoon, each measuring approximately 5 inches in length.
The applicable subheading for the napkin ring imported separately will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware, of wood, other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the napkin imported separately will be 6302.52.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other table linen, of flax, tablecloths and napkins, other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the fork and spoon set imported separately will be 8215.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware, and base metal parts thereof, sets of assorted articles containing at least one article plated with precious metal. The rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the spoon, 4.2 percent ad valorem under HTS 8215.91.6000, will be the highest and will therefore apply to the whole set.
The applicable subheading for the napkin ring, napkin, fork and spoon imported together as a set will be 8215.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware, and base metal parts thereof, sets of assorted articles containing at least one article plated with precious metal. The rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the spoon, 4.2 percent ad valorem under HTS 8215.91.6000, will be the highest and will therefore apply to the whole set.
The napkin falls within textile category designation 899. Based upon international textile trade agreements, products of China in category designation 899 are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division