CLA-2-82:RR:NC:N1:118 R00542
Mr. Troy Crago
Atico International USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of pizza and knife sets from China.
Dear Mr. Crago:
In your letter, dated July 8, 2004, you requested a tariff classification ruling.
The merchandise is described thus:
Item C38P0554 is a 10 piece wooden pizza set. The set is comprised of 4 stainless steel pizza knives with bakelite handles, 4 stainless steel forks with bakelite handles, a pizza cutter, and a round, rubberwood cutting board. The cutting board measures 12 inches in diameter.
Item C38P0557 is a 4 piece knife set. The set is comprised of a cheese knife, a pizza knife, a tomato knife, and a wooden cutting board. The three knives are stainless steel and they have polypropylene handles.
Item C38P0560 is a 5 piece knife set. The set is comprised of a cheese knife, a pizza knife, a tomato knife, a utility knife, and a wooden cutting board. The four knives are stainless steel and they have stainless steel, hollow handles.
The applicable subheading for the 4 piece knife set (item 2) will be 8211.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for knives with cutting blades, serrated or not…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. Since the rate of the knives (0.8 cents each + 4.6 percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8211.10.0000 / 8211.92.2000, HTS. The specific rate (0.8 cents each) applies to each piece in the set.
The applicable subheading for the 5 piece knife set (item 3) will be 8211.10.0000, HTS, which provides for knives with cutting blades, serrated or not…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. Since the rate of the knives (0.4 cents each + 6.1 percent) is the highest, it will apply to the whole set. The complete tariff classification for the set will be 8211.10.0000 / 8211.92.9030, HTS. The specific rate (0.4 cents each) applies to each piece in the set.
Your inquiry does not provide enough information for us to give a classification ruling on the 10 piece wooden pizza set (item C38P0554). Your request for a classification ruling should include the following additional information:
Indicate the value of each piece in the set.
Of what material is the pizza cutter made?
When this information is available, you may wish to consider resubmission of your request.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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