CLA-2-82:OT:RR:NC:1:118
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a stainless steel flatware serving set from China.
Dear Ms. Morgan:
In your letter dated May 8, 2009, you requested a tariff classification ruling. The three piece sample that you have submitted is being returned as requested.
You refer to the item as a stainless steel flatware serving set (item reference T321929). The set consists of a serving spoon, four cheese/condiment spreaders, two cocktail spoons and a bowl-shaped serving fork that has three tines. You state that each item is made of stainless steel with decorative handles made of painted glass beads. The set will be imported packaged for retail sale.
The applicable subheading for the flatware 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 cheese/condiment spreaders, 5.3% ad valorem under 8215.99.5000 HTSUS, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 8215.99.5000.
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