CLA-2-82:OT:RR:NC:1:118
Ms. Laura DeSimone
Steelite International America
154 Keystone Drive
New Castle, PA 16105
RE: The tariff classification of a knife and forks from China.
Dear Ms. DeSimone:
In your letter dated November 6, 2012, you requested a tariff classification ruling.
Your submission included three samples of flatware for review. Item number S5547J041 is an 18/10 stainless steel table knife coated with Venetian gold titanium. Item numbers S5538J21 and S558J021 are forks made of 18/10 stainless. Item S5538J21 is coated with black titanium and item S5558J021 is coated with gold titanium. You have stated that the items are fully coated in titanium and that a tint is added to the coating to give the flatware its gold and black coloring.
The applicable subheading for the table knife, item number S5547J041, will be 8211.91.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: table knives having fixed blades: other: other. The rate of duty will be 0.3¢ each + 4.9% ad valorem.
The applicable subheading for the table forks, item numbers S5538J21 and S5558J021 will be 8215.99.2600, 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: other: forks: other: other: other The rate of duty will be 0.2¢ each plus 3.1% ad valorem.
You suggested classifying the table knife within 8211.91.25000, HTSUS, and the table forks within 8215.99.0500, HTSUS. Both these provisions provide for flatware with stainless steel handles. Although the items are made of stainless steel, the griping surface of the handles is coated with titanium. Therefore, your proposed classifications would be inappropriate.
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/.
Your inquiry also included a request as to the correct country of origin of the knife and forks. You have stated that the items are made in China and then sent to Italy where they are coated with titanium. Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of the marking laws and regulations. The addition of a titanium coating to the knife and forks does not change them into a new and different article of commerce. As no substantial transformation occurs in Italy, the essential character of the knife and forks is imparted during the manufacturing process in China. Thereby, the country of origin of the items is China.
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 Anthony Grossi at (646) 733-3021.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division