CLA-2-82:RR:NC:N1:118 K89158
Ms. Carol O’Rourke
Liberty International, Inc.
470 Main Street
Pawtucket, RI 02860
RE: The tariff classification of a grape ensemble set from China.
Dear Ms. O’Rourke:
In your letter dated August 24, 2004, you have requested a tariff classification ruling on behalf of your client, Ross Simons Inc.
Item 624192 is a seven piece grape ensemble set. The set is comprised of a serving fork, serving spoon, cake server, cheese knife, footed bowl, oval tray, and glass cheese plate. The items in the set are plated with silver over steel. The glass cheese plate has a handle that is plated with silver over steel. In your correspondence you indicate that the glass cheese plate is valued over $3, but not over $5 each. The cheese knife has a blade and it is valued at $2.18 each.
Consideration has been given to classifying these items as a set pursuant to GRI 3 as you have suggested. However, these seven items packaged together do not fulfill the set requirement to “meet a particular need or carry out a specific activity.”
The applicable subheading for the glass cheese plate will be 7013.39.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued over $3 each: other: valued over $3 but not over $5 each. The rate of duty will be 15% ad valorem.
The applicable subheading for the footed bowl and oval tray will be 7323.99.1000, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: other: other: coated or plated with precious metal: coated or plated with silver. The rate of duty will be free.
The applicable subheading for the serving fork, serving spoon, cake server, and cheese knife will be 8215.10.0000, 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 set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Since the rate of the cheese knife (0.4 cents each, plus 6.1 percent) is the highest, it will apply to the whole set. The specific rate (0.4 cents each) applies to each piece in the set.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division