CLA-2-82:RR:NC:N1:118 R00733
Mr. Dennis Morse
BDP International
2929 Walker NW
Grand Rapids, MI 49504
RE: The tariff classification of a stainless steel flatware set from Thailand.
Dear Mr. Morse:
In your letter, dated August 23, 2004, you requested a tariff classification ruling on behalf of your client, Meijer Distribution, Inc., Grand Rapids, MI.
The merchandise, item 7740334, is a 20 piece, stainless steel flatware set. The set is comprised of 4 dinner knives, 4 dinner forks, 4 dinner spoons, 4 teaspoons, and 4 salad forks. The stainless steel is made of 82% steel, 17.2% chromium, and 0.08% carbon.
The applicable subheading for the 20 piece, stainless steel flatware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), 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. Since the rate of the knives (0.9 cents each + 10.6 percent) is the highest, it will apply to the whole set. The complete tariff classification for this set will be 8215.20.0000 / 8211.91.3000, HTS. The specific rate (0.9 cents each) applies to each piece in the set.
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