CLA-2-82:OT:RR:E:NC:N1:118
Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of a 3 piece carving set from China.
Dear Ms. Bonadonna:
In your letter dated May 13, 2008, you requested a tariff classification ruling.
You refer to the item as a 3 pc Carving Set (vendor style K0805Z01). The set consists of a carving knife and meat fork in a lined wooden box specifically fitted for the knife and fork. The knife and fork are both made of stainless steel with Bakelite handles. All items are packaged together for retail sale.
The applicable subheading for the 3 piece carving set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: other sets of assorted articles. The set will be dutiable at 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 for the carving knife, 0.8¢ each + 4.6% ad valorem under 8211.92.2000, HTSUS, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8211.92.2000. The specific rate (0.8¢ each) applies to each piece in the set.
Consideration was given to your proposed classification of 8215.99.2000, HTSUS, which provides for forks with rubber or plastic handles. However, classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. Inasmuch this set is more specifically provided for under 8215.20.0000, HTSUS, your proposed classification is inapplicable.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division