CLA-2-69:OT:RR:NC:1:128
Mr. Ted Weiss
T.H. Weiss, Inc.
2 Johnson Road
Lawrence, NY 11559
RE: The tariff classification of porcelain cups and saucers from Hong Kong and a 24 piece stainless steel flatware set from China.
Dear Mr. Weiss:
In your letter dated February 10, 2009, on behalf of Izik Enterprises LLC, you requested a tariff classification ruling.
The submitted samples are as follows:
The first item, FL-032, is a four piece porcelain cup and saucer set consisting of two cups and two saucers. You have stated that the value of each cup and each saucer is 50 cents.
The second item, PH-2251G, is a twenty-four piece stainless steel flatware set. The set consists of a fork, knife, teaspoon and tablespoon. You have stated that each piece is valued over $0.25 cents and the handles of the knife and fork contain nickel.
Your samples are being returned as requested.
The applicable subheading for the porcelain cups in item FL-032 will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact.” The rate of duty will be 20.8% ad valorem.
The applicable subheading for the porcelain saucers in item FL-032 will be 6911.10.5200, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other… saucers valued over $5.25 but not over $18.75 per dozen.” The rate of duty will be 8% ad valorem.
The applicable subheading for the PH-2251G Camilla stainless steel flatware set will be 8215.20.0000, 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 fork, 0.5¢ each plus 8.5% ad valorem under 8215.99.0500, HTSUS, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8215.99.0500. The specific rate (0.5¢) applies to each piece in the set.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division