CLA-2-82:OT:RR:NC:N4:110
Mr. Hatto H. Bachgruber
Allround Forwarding Co., Inc.
134 West 26th St.
New York, NY 10001
RE: The tariff classification of a flatware set from China. Correction to Ruling Number N286317
Dear Mr. Dachgruber:
This replaces Ruling Number, dated May 25, 2017, which contained an error. The applicable highest rate of duty for the set under subheading 8211.91.2500 was incorrectly stated. A complete corrected ruling follows:
In your letter dated May 4, 2017, you requested a tariff classification ruling, on behalf of your client Zwilling J.A. Henckels, LLC. A sample of item number 22792-342 was submitted and will be returned to you.
The merchandise under consideration is a 42 piece stainless steel flatware set. The set includes 8 dinner knives, 8 dinner forks, 8 dinner spoons, 8 salad forks, 8 teaspoons and 2 piece hostess serving spoon and fork. You have stated that the forks and spoons are made of 18/10 304 stainless steel and the knives are made of 13/0 430 stainless steel (18% Chromium and 10% Nickel, 13/0 = 13% Chromium % Nickel). The value of each individual item is over 25 cents. All the items in the set are packaged together ready for retail sale.
The applicable subheading for the 42 piece stainless steel flatware set, will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles…and similar kitchen or tableware, other sets of assorted articles. The general rate of duty will be 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 of the forks, 0.5 cents each plus 8.5 percent ad valorem under subheading 8215.99.0500, HTSUS, is the highest and will therefore apply to the entire 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 https://hts.usitc.gov/current.
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 Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division