CLA-2-82:OT:RR:NC:N4:110
8211.91.3000
Mr. Shahid Siddiq
International Household Mfg.
11236 Hannaford Drive
Tustin, CA 92782
RE: The tariff classification and marking of stainless steel spoons, forks and knives from China
Dear Mr. Siddiq:
In your letter received by this office on July 28, 2017, you requested a tariff classification and country of origin/marking. Sample of the spoon, fork and knife were submitted and will be returned to you.
The products under consideration is described as semi-finished stainless steel spoons, forks and knives. You have stated that you are a California based Corporation that manufacturers stainless steel spoons, forks and knives in China. Your produce about 100 different designs/Patterns of different shapes of Forks, spoons and knives. After importation, the flatware will be further worked to the final products in the United States. The Chinese manufacturing process includes blanking, rolling, pattern embossing handle and edge cutting. The further process in the U.S. will include flat polishing, side grinding, bending to final shape, mirror polishing, washing, cleaning and drying. The spoons and forks are made of 430 cold rolled stainless steel and will range from 1.5mm to 3.5mm in thickness and the weight will vary depending on the shape. The 430 stainless steel has 16 percent chrome. The dinner knives are made of 410 hot rolled stainless steel and will range from 3mm to 9mm in thickness. The 410 stainless steel has 13 percent chrome. At importation assortment of spoons, forks and knives will be packaged together in master cartons.
You suggest classification of the semi-finished stainless steel spoons, forks and knives in either 7218.99.0090, Harmonized Tariff Schedule of the United States, (HTSUS), as stainless steel in ingots or other primary forms, semi-finished products of stainless steel: other, other, other; or 7220.20.6080, HTSUS as flat-rolled products of stainless steel, of a width of less than 600 mm: not further worked than cold-rolled (cold-reduced): of a width less than 300 mm: of a thickness exceeding 1.25 mm, other, other, other. We do not agree. In our opinion classification in 7218.99.0090 is not allowed because Note 1(ij) of Chapter 72, HTSUS defines semi-finished products in pertinent part as other products of solid section which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging. In this case the blanks have been hot-rolled but have been further processed beyond hot rolling by blanking, edge cutting and pattern embossing. Therefore, the subject products do not conform to the semi-finished definition in Chapter 72, HTSUS. In addition, the dinnerware blanks would not be classifiable in 7220.20.6080, HTSUS because they do not conform to the flat-rolled products definition in Note 1(k) Chapter 72, HTSUS, which does not include products such as the blanks described. The definition includes the following: Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. In our opinion the subject products have assumed the character of articles or products of other headings, specifically flatware.
Noting the above, the stainless steel spoons, forks and knives will be classified in their respective provisions.
The applicable subheading for the stainless steel spoons, if valued under 25 cents each, will be 8215.99.3000, 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: spoons and ladles: with stainless steel handles: spoons valued under 25 cents each. The rate of duty will be 14 percent ad valorem.
The applicable subheading for the stainless steel spoons, if valued over 25 cents each, will be 8215.99.3500, 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: spoons and ladles: with stainless steel handles: spoons valued under 25 cents each. Other. The rate of duty will be 6.8 percent ad valorem.
The applicable subheading for the stainless steel forks, if valued under 25 cents each, will be 8215.99.1000, 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: with stainless steel handles: Other: valued over 25 cents each. The rate of duty will be 0.5 cents each plus 6.3 percent ad valorem.
The applicable subheading for the stainless steel forks, if valued over 25 cents each, will be 8215.99.1500, 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: with stainless steel handles: other: valued under 25 cents each. Other. The rate of duty will be 0.4 cents each plus 4.8 percent ad valorem.
The applicable subheading for the stainless steel table knives having fixed blades, if valued under 25 cents each, will be 8211.91.3000, 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: knives with stainless steel handles: other: valued under 25 cents each, not over 25.9 cm in overall length. The rate of duty will be 0.9 cents each plus 10.6 percent ad valorem.
The applicable subheading for the stainless steel table knives having fixed blades, if valued over 25 cents each, will be 8211.91.4000, 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: knives with stainless steel handles: other: valued under 25 cents each, not over 25.9 cm in overall length…Other. The rate of duty will be 0.3 cents each plus 3.7 percent ad valorem.
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.
You also inquired whether it is acceptable to mark the master cartons with “Made in China” labels, in lieu of marking the flatware themselves. A marked sample of the master cartons was not submitted with your letter for review.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the flatware is the consumer who purchases the product at retail.
In addition, section 134.43(a) (19 C.F.R. § 134.43(a)), places special marking requirements on certain products, including dental instruments. In pertinent part, 19 C.F.R. § 134.43(a), states as follows: articles of a class or kind listed below shall be marked legibly and conspicuously by die stamping, cast-in-the-mold lettering, etching (acid or electrolytic), engraving, or by means of metal plates which bear the prescribed marking and which are securely attached to the article in a conspicuous place by welding, screws, or rivets: knives, forks, steels, cleavers, clippers, shears, scissors, safety razors, blades for safety razors, surgical instruments, dental instruments, scientific and laboratory instruments, pliers, pincers, nippers and hinged hand tools for holding and splicing wire, vacuum containers, and parts of the above articles. However, these requirements have been construed to be subject to the general exception from individual country of origin marking provided for in 19 U.S.C. 1304(a)(3)(D), which permits an article to be excepted from marking if the marking of its container will reasonably indicate its country of origin. The exception is set forth in the regulations at 19 CFR 134.32(d).
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. However, since the flatware are not imported in their marked retail container, whether the subject articles are excepted from individual marking under 19 CFR 134.32(d) is for the port director to decide. In this regard section 134.34, Customs Regulations (19 CFR 134.34), provides that an exception may be authorized at the discretion of the port director under 19 CFR 134.32(d) for imported articles which are to be repacked after release from Customs custody under the following conditions: (1) The containers in which the articles are repacked will indicate the origin of the articles to an ultimate purchaser in the U.S.; (2) The importer arranges for supervision of the marking of the containers by Customs officers at the importer's expense or secures such verification, as may be necessary, by certification and the submission of a sample or otherwise, of the marking prior to the liquidation of the entry.
In this case, assuming that the port director is satisfied that the imported flatware will be repacked in the manner described above, and that the other conditions set forth in 19 CFR 134.34 are met, the port director may authorize an exception under 19 CFR 134.32(d), in which case marking of the imported flatware will not be required.
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